8061  '12  'NVr  'IVd 
A    "M  'SSllOBJAy 


Classification  of  Operating  Expenses,  Operating 

Revenues  and  Expenditures  for 

Road  and  Equipment 

For  the  Use  of 

Electric  Railways 


ADOPTED  AS  STANDARD  BY  THE 

AMERICAN    STREET    AND    INTERURBAN    RAILWAY 
ACCOUNTANTS'  ASSOCIATION 

[NOW  AMERICAN  ELECTRIC  RAILWAY  ACCOUNTANTS'  ASSOCIATION] 
OCTOBER   15     1908 


SUBSTANTIALLY  CONFORMING  WITH  THE  CLASSIFICATIONS 
PRESCRIBED  BY  THE 

INTERSTATE   COMMERCE  COMMISSION 

IN  ACCORDANCE  WITH  SECTION  TWENTY  OF  THE  ACT  TO 
PECULATE  COMMERCE 


INCLUDING    ALSO 

REPRINTS  OF  DECISIONS  UPON  QUESTIONS  RAISED  UNDER  CLASSIFICA-^ 

TIONS-INTERSTATE  COMMERCE  COMMISSION 

AND 

ALPHABETICAL  LIST  OF  ITEMS  OF  EXPENSE— CENTRAL  ELECTRIC 
ACCOUNTING  CONFERENCE 


PUBLISHED  BY  THE  ASSOCIATION 

29  WEST  39th  STREET 

NEW  YORK 

JUNE,   1909 

(Keprinted  January,  1912) 


fii\p:f/\N\lm^ 


Classification  of  Operating  Expenses,  Operating 

Revenues  and  Expenditures  for 

Road  and  Equipment 


For  the  Use  of 


Electric  Railways 


ADOPTED  AS  STANDARD  BY  THE 

AMERICAN    STREET    AND    INTERURBAN    RAILWAY 
ACCOUNTANTS'  ASSOCIATION 

[NOW  AMERICAN  ELECTRIC  RAILWAY  ACCOUNTANTS'  ASSOCIATION] 
OCTOBER  15,   1908 


SUBSTANTIALLY  CONFORMING  WITH  THE  CLASSIFICATIONS 
PRESCRIBED  BY  THE 

INTERSTATE  COMMERCE  COMMISSION 

IN  ACCORDANCE  WITH  SECTION  TWENTY  OF  THE  ACT  TO 
PvEGULATE  COMMERCE 


Through  the  courtesy  of  thj  Irte  stare  Cormierce  CcTim-ss-on  and  the  Central  Electric 
Accounting  Conference,  permiysior,  has  ^,cen  givn  to -include  in  this  publication,  under 
Appendices  A  and  B.  "  DeciaiotiS  jpon  ijucstions  KSiired  under  Classifications"  and 
"Alphabetical  List  of  Iterr;s  of  Expense  in  the  Operation  of  Electric  Railways." 


PUBLISHED  BY  THE  ASSOCIATION 

29  WEST  39th  STREET 

NEW  YORK 

JUNE,   1909 


(Keprintcd  January,  1912) 


''■'$ 


•  z  •  • !  "=•« «  •  •;  .        •.. 


'    (7 


CONTENTS. 

Page 
Committee  on  Classification  of  Accounts  and  Form  of  Report,  Ameri- 
can  Street   and   Interurban   Railway  Accountants'   Association — 

•    June    1,    1909 4 

Report   of   Committee   presented   at   the    12th   Annual    Convention, 

Atlantic  City,  N.  J.,  October   15,   1908..... 5 

Adoption  of  the  Classifications  as   Standard 8 

Report  of   Committee  on   Construction  and  Operating  Expenses  of 
Electric   Railways,    presented    at    the    19th   Annual    Convention 
of  the  National  Association  of  Railway  Commissioners,  Wash- 
ington,  D.    C,   October   7,    1908 9 

Method  of  Submitting  Questions   for  Decisions 12 

Classes  into  which  Electric  Railways  are  divided 12 

Method  of  Combining  Text  of  Operating  Expense  Accounts 13 

Uniform  Numbers   for  Operating  Expense  Accounts 13 

List  of  Primary  Operating  Expense  Accounts,  Class  A 14 

«         («             i<                       «                       a                       «                  <(              T>  i/T 

Text  of  Classification  of  Operating  Expenses 20 

"      Revenues 41 

"  Road  and  Equipment 45 

Index    of    Primary   Accounts 55 


271858 


AMERICAN    STREET    AND    INTERURBAN    RAILWAY 
ACCOUNTANTS'  ASSOCIATION. 


STANDING   COMMITTEE   ON   A    STANDARD   CLASSIFICATION   OF 
ACCOUNTS   AND   FORM    OF  REPORT. 


(June   I,   1909.) 


W.  F.  Ham,  Chairman,  Washington,  D.  C. 

H.  L.  Wilson,  Boston,  Mass. 

W.  B.  Brockway,  New  York,  N.  Y. 

W.  H.  Forse,  Jr.,  Anderson,  Ind. 

F.  E.  Smith,  Chicago,  111. 


REPORT   OF   COMMITTEE   ON    STANDARD    CLASSIFICATION 
OF  ACCOUNTS   AND   FORM   OF   REPORT. 

At  the    1 2th   Annual    Convention,   Atlantic   City,    N.   J.    October    15,     1908. 

To  the  American  Street  and  Interurhan  Railway  Accountants'  Associa- 
tion: 

Gentlemen  : —  During  the  past  year  the  classification  of  accounts  for 
electric  railways  has  been  a  very  active  subject.  Both  the  Interstate 
Commerce  Commission  and  the  Public  Service  Commissions  of  the  First 
and  Second  Districts  of  New  York  have  issued  tentative  classifications 
which  have  kept  the  question  prominently  before  the  attention  of  electric 
railroad  interests  as  a  whole.  It  is  safe  to  say  that  at  no  time  in  the 
history  of  the  industry  has  the  question  of  accounting  been  considered  of 
such  vital  moment  and  so  occupied  the  attention  of  not  only  the  account- 
ing officers,  but  also  the  managers  and  presidents  of  the  roads. 

In  order  that  there  may  be  a  clear  understanding  of  the  situation,  let 
us  refer  briefly  to  matters  occurring  in  the  early  days  of  this  association. 

The  Street  Railway  Accountants'  Association  was  organized  at  Cleve- 
land, Ohio,  March,  1897.  At  that  time  a  paper,  entitled  "Suggestions  for 
a  Standard  System  of  Accounts,  Classification  of  Operating  Expense 
Accounts  and  Form  of  Report  That  Will  Admit  of  Comparison  and  Diffuse 
Information  Between  Companies,"  was  presented  to  the  convention  by 
Mr.  C.  N.  Duffy,  then  secretary  and  treasurer  of  the  Citizens'  Street 
Railway  Company  of  St.  Louis.  One  quotation  alone  from  that  paper  is 
suggestive  in  view  of  recent  developments. 

The  one  object  that  should  be  uppermost  in  the  mind  of  the  accounting  officer  of 
a  street  railway  is  to  keep  his  operating  expense  accounts  in  such  a  way  that  the  man- 
agement of  the  road  will  profit  by  the  information.  In  order  to  have  a  classification  of 
operating  expense  accounts  that  will  admit  of  this,  there  is  great  danger  of  having  too 
much  subdivision  and  itemization.  This  necessitates  not  only  a  mass  of  figures,  but  a 
corresponding  amount   of  detail   work  that   sometimes   proves   unwieldy. 

At  this  convention  there  was  appointed  a  Standing  Committee  for  the 
Standard  Classification  of  Operating  Expense  Accounts,  etc.  This  com- 
mittee was  active  in  its  work  and  submitted  a  report  to  the  first  annual 
convention,  at  Niagara  Falls,  October,  1897,  which  report  was  the  subject 
of  animated  discussion  by  the  convention.  Again,  at  the  second  annual 
convention  of  the  association,  at  Boston  in  September,  1898,  they  sub- 
mitted a  revised  report,  which  was  adopted  and  the  classification  recom- 
mended for  general  adoption  by  the  members  of  the  association. 

That  classification  called  for  39  operating  expense  accounts  and,  with 
some  minor  alterations,  has  remained  the  standard  of  this  association  up 
to  the  present  time.  Its  simplicity  was  its  chief  recommendation,  making 
it  possible  for  the  smallest  companies  to  keep  their  accounts  in  accordance 
with  the  classification  without  undue  trouble  or  expense.  Yet  it  was 
capable  of  indefinite  expansion,  and  its  elasticity  and  flexibility  made  it 
entirely  possible  and  practicable  for  the  largest  companies  in  the  country 
to  keep  their  accounts  in  accordance  with  the  classification  and  yet  have 


for  their  own  purposes  such  detailed  information  as  they  desired.  In  the 
discussions  of  the  past  year  it  has  been  gratifying  to  the  members  of 
this  committee,  and  we  believe  a  compliment  to  this  association,  that  out 
of  the  chaos  that  existed  in  street  railway  accounting  up  to  the  time  of 
the  organization  of  this  association  there  evolved  a  classification  which 
has  stood  the  test  of  nearly  lo  years'  actual  use. 

That  classification,  however,  was  prepared  before  the  advent  of  the 
interurban  road.  Realizing  that  the  nature  of  the  business  conducted  by 
the  interurban  road  was  considerably  different  from  that  of  the  strictly 
urban  road,  and  desiring  to  have  a  classification  which  would  meet  the 
requirements  of  all  classes  of  electric  roads,  a  committee  of  three,  Messrs. 
W.  H.  Forse,  Jr.,  A.  B.  Bierck  and  A.  C.  Henry,  representing  large  inter- 
urban roads,  was  appointed  to  approach  the  subject  from  a  strictly  inter- 
urban standpoint,  and  to  prepare  a  classification  which  would  meet  the 
requirements  of  roads  of  that  character,  without  regard  to  the  classifica- 
tion then  in  use  by  electric  roads.  This  committee  devoted  much  time 
and  thought  to  the  work  and  submitted  a  classification  which  later  on 
was  the  basis  of  a  joint  conference  between  the  Classification  Committee 
and  the  committee  representing  interurban  roads.  Subsequent  to  this 
conference  a  classification  was  prepared  and  submitted  at  the  last  con- 
vention of  this  association  at  Atlantic  City,  October,  1907,  was  fully  dis- 
cussed by  the  association  and  finally  adopted  in  accordance  with  the 
following  resolution : 

Resolved,  That  the  Tentative  Classification  of  Operating  Expense  Accounts  sub- 
mitted by  the  Committee  on  Standard  Classification  of  Accounts  and  Form  of  Report 
be  approved  as  amended  and  referred  back  to  said  committee  for  final  revision,  with 
power  to  act. 

Since  then  your  committee  has  had  many  conferences  with  represen- 
tatives of  the  Interstate  Commerce  Commission  and  has  also  been  twice 
present  at  hearings  before  the  Public  Service  Commission  of  New  York, 
Second  District.  It  is  unnecessary  at  this  time  to  refer  in  detail  to 
all  that  has  happened.  We  refer  particularly  to  the  circular  letter  of  the 
y\mcncan  Street  and  Interurban  Railway  Association,  dated  Feb.  26,  1908, 
mailed  to  general  managers  and  auditors  of  member  companies  and  con- 
taining a  brief  statement  of  the  situation  up  to  that  date.  Circular  No. 
20  of  the  Interstate  Commerce  Commission  was  sent  out  by  said  com- 
mission the  last  of  February,  and  every  railroad  company  in  the  country 
was  given  an  opportunity  to  express  its  views.  The  time  for  reply, 
originally  placed  as  March  28,  was  afterward  extended  to  May  5.  As  you 
all  know,  the  subject  was  thoroughly  discussed,  and  general  dissatisfac- 
tion was  manifested  by  all  companies  concerned. 

On  May  11,  the  replies  to  Circular  No.  20  having  been  all  received  and 
copies  having  been  furnished  to  our  association,  a  meeting  of  this  com- 
mittee was  held  in  Washington  in  conference  with  a  committee  of  the 
American  Association  to  go  over  the  replies  and  to  consider  the  question 
generally.  On  May  12  and  13  we  were  in  conference  with  the  represen- 
tatives of  the  Interstate  Commerce  Commission  and  agreed  upon  a  mod- 


ified  classification,  from  which  were  eliminated  all  of  the  features  most 
objectionable  to  the  electric  railway  interests.  These  objectionable  features 
were  primarily  the  treatment  of  depreciation,  the  joint  facilities  accounts 
and  the  division  of  such  accounts  as  "printing  and  stationery,"  "injuries 
and  damages"  and  "insurance"  among  all  accounts  affected.  It  was  also 
agreed  that  there  should  be  three  classifications,  based  upon  the  size  of 
the  companies,  thereby  reducing  the  burden  upon  the  smaller  companies. 

In  regard  to  depreciation,  the  proposed  classification  provides  an  alter- 
native method  for  the  treatment  of  depreciation  of  "way  and  structures" 
and  of  "equipment."  The  position  of  the  Interstate  Commerce  Commis- 
sion is  that,  in  view  of  the  fact  that  the  responsibility  for  the  administra- 
tion of  accounting  rules  relative  to  electric  railways  rests  largely  upon 
the  railway  commissions  of  the  different  States,  the  orders  of  the  respective 
State  commissions  should  be  accepted  as  controlling  orders  rather  than 
the  order  of  the  Interstate  Commerce  Commission.  It  is  understood  that 
the  reports  of  electric  railways  subject  to  the  jurisdiction  of  the  Interstate 
Commerce  Commission  will  conform,  so  far  as  the  treatment  of  deprecia- 
tion is  concerned,  to  the  order  of  the  State  in  which  the  larger  portion 
of  the  railway  is  situated. 

It  was  agreed  that  the  text  should  be  prepared  by  this  committee 
and  submitted  to  the  Interstate  Commerce  Commission  for  their  criticism 
and  final  action.  Your  committee  met  in  Atlantic  City  the  following  week 
and  prepared  a  text  which  was  submitted  to  the  Interstate  Commerce 
Commission  for  their  approval.  This  text  has  not  yet  been  published, 
owing  to  the  fact  that  the  Interstate  Commerce  Commission  has  post- 
poned the  date  of  the  new  classification  being  effective  until  Jan.  i,  1909. 

The  classifications  as  finally  agreed  upon  are  set  forth  herein,  and,  in 
view  of  the  trying  and  confused  conditions  that  have  prevailed  during  the 
past  year,  we  feel  that  they  should  be  generally  acceptable  to  electric  rail- 
way interests.  A  comparison  of  this  classification  with  the  Atlantic  City 
(1907)  classification  will  show  that  there  are  no  vital  differences  between 
the  two  classifications.  We,  therefore,  recommend  that  these  classifications 
be  adopted  as  a  standard  of  the  association.  This  association  has  from 
the  outset  urged  the  importance  of  uniformity,  and  inasmuch  as  these 
classifications  have  been  adopted  by  the  Interstate  Commerce  Commis- 
sion and  will  doubtless  be  adopted  by  many  State  commissions,  it  seems 
most  desirable  that  the  members  of  this  association  should  use  this 
classification,  whether  or  not  they  are  subject  to  Federal  or  State  super- 
vision. 

The  committee  is  unanimously  of  the  opinion,  however,  that  discounts 
and  commissions  on  securities  issued  for  construction  purposes,  or  to  raise 
funds  for  construction,  should  be  considered  a  proper  capital  expenditure 
and  therefore  be  charged  to  expenditures  for  road  and  equipment. 

In  order  to  insure  uniform  treatment  of  these  classifications,  it  is 
strongly  recommended  that  member  companies  who  may  be  in  doubt 
as  to  the  correct  interpretation  of  any  of  the  instructions,  communicate 
with  the  chairman  of  the  committee  for  a  ruling  by  the  committee.     In 


8 

this  way  we  feel  that  the  committee  can  in  the  future,  as  in  the  past, 
render  valuable  assistance  in  securing  that  uniformity  which  is  essential 
to  the  proper  carrying  out  of  the  classifications  of  accounts. 

We  submit,  as  a  part  of  this  report,  herewith  a  copy  of  the  Report 
of  the  Committee  on  Construction  and  Operating  Expenses  of  Electric 
Railways,  submitted  to  the  19th  annual  convention  of  the  National  Asso- 
ciation of  Railroad  Commissioners,  held  on  Oct.  6-8,  1908,  at  Wash- 
ington, D,  C. 

During  the  year  two  vacancies  have  occurred  in  the  membership  of 
this  committee,  Mr.  Frank  R.  Henry  and  Mr.  W.  G.  McDole. 

Both  of  these  gentlemen  had  been  for  many  years  active  in  the  work 
of  the  association  and  of  this  committee,  and  we  desire  that  our  sense 
of  appreciation  of  their  valuable  services  be  made  a  matter  of  record  in 
this  report. 

The  vacancies  so  occurring  have  been  filled  by  the  appointment  of 
Mr.  W.  B.  Brockway  and  Mr.  W.  H.  Forse,  Jr. 

We  desire  to  thank  many  individual  members  of  the  association  for  the 
assistance  they  have  cheerfully  rendered  the  committee.  It  has  often 
been  necessary  to  call  upon  them  for  help  and  advice,  and  none  has  been 
found  wanting. 

Respectfully  submitted. 

W.  F,  Ham,  Chairman, 
H.  L.  Wilson, 
C.  N.  Duffy, 
W.  B.  Brockway, 
W.  H.  FoRSE,  Jr. 


The  report  was  discussed  and  approved  as  follows: 

Acting  President  Wallis: — The  question  comes  now  on  the  adoption 
of  the  report  of  this  committee,  with  the  recommendations.  Is  there 
anything  further  to  be  said  on  the  matter? 

On  motion,  duly  seconded,  the  report  was  accepted  and  the  recom- 
mendations adopted. 


REPORT    OF    THE    COMMITTEE    ON    CONSTRUCTION    AND 

OPERATING     EXPENSES      OF     ELECTRIC      RAILWAYS, 

PRESENTED  AT  THE  19th  ANNUAL  CONVENTION 

OF     THE     NATIONAL     ASSOCIATION     OF 

RAILWAY     COMMISSIONERS. 

Your  Committee  on  Construction  and  Operating  Expenses  of  Electric 
Railways  has  the  honor  to  submit  the  following  report : 

In  carrying  out  the  provisions  of  section  20  of  the  Act  to  Regulate 
Commerce,  as  amended,  the  Interstate  Commerce  Commission  realized 
the  importance  of  first  providing  a  uniform  system  of  accounts  for  the 
steam  carriers  by  which  the  great  volume  of  commerce  of  the  country 
is  moved.  It  was  for  that  reason  that  the  preparation  of  a  uniform 
system  of  accounts  for  electric  railways  was  not  actively  taken  up  until 
the  latter  part  of  last  year.  In  then  entering  upon  the  work,  the  com- 
mission followed  the  plan  adopted  in  connection  with  the  preparation  of 
the  system  of  accounts  for  steam  railways.  In  other  words,  the  electric 
railways  were  asked  to  co-operate  in  the  matter.  Various  conferences 
were  had  with  the  representatives  of  the  American  Street  &  Interurban 
Railway  Association  and  with  members  of  the  American  Street  and  Inter- 
urban Railway  Accountants'  Association.  As  the  result  of  these  conferences 
a  tentative  text  of  classification  of  operating  expenses  and  expenditures 
for  road  and  equipment  was  prepared  and  submitted  to  the  various  electric 
railways  of  the  country  for  their  criticism.  Subsequently  the  text  under- 
went some  modifications  to  meet  the  suggestions  made  by  the  various 
interests  involved.  And  these  changes  not  only  met  with  the  approval 
of  the  representatives  of  the  two  associations  above  mentioned  at  a 
meeting  held  in  Washington  on  May  12  and  13,  1908,  but  at  that  time 
were  also  considered  and  approved  by  representatives  of  several  of  the 
State  railroad  commissions.  At  this  conference  a  special  committee  of 
five,  consisting  of  four  electric  railway  accountants  and  a  representative 
of  the  Interstate  Commerce  Commission,  was  appointed  for  the  purpose 
of  making  a  final  draft  of  the  text  for  these  accounts.  This  committee 
met  at  Atlantic  City  during  the  week  of  May  18  and  prepared  the  text 
of  the  Classification  of  Expenditures  for  Road  and  Equipment  and  the 
Classification  of  Operating  Expenses,  which  on  the  first  day  of  June  last 
were  approved  by  the  Interstate  Commerce  Commission  and  are  now 
ready  for  distribution. 

The  annual  operating  revenues  of  the  different  electric  railways  in 
the  United  States  seem  to  vary  from  less  than  $10,000  to  $17,000,000. 
In  order  not  to  embarrass  the  smaller  companies  by  requiring  them  to 
adopt  a  more  elaborate  system  of  accounts  than  was  necessary,  it  was 
decided  to  divide  the  electric  carriers  of  the  country  into  three  classes 
designated  as  Class  A,  Class  B  and  Class  C.  Class  A  embraces  all  the 
electric  railways  of  the  country  that  enjoy  annual  operating  revenues 
of  more  than  $1,000,000.  For  this  class  the  text  of  the  classification  of 
operating  expenses,  thus  prepared  and  approved  by  the  Interstate  Com- 
merce Commission,  provides  for  88  accounts.     Class  B  includes  all  the 


lO 

electric  roads,  the  annual  operating  revenues  of  which  are  more  than 
$250,000,  but  not  in  excess  of  $1,000,000.  For  these  roads  the  classi- 
fication of  operating  expenses,  as  approved  by  the  commission,  embraces  58 
accounts.  In  Class  C  are  grouped  all  electric  lines  that  have  annual  operating 
revenues  of  not  more  than  $250,000.  And  for  roads  of  this  class  the 
classification  of  operating  expenses,  approved  by  the  commission,  provides 
36  items.  The  88  accounts  provided  in  the  text  for  roads  in  Class  A 
are  so  grouped  that  roads  belonging  either  to  Class  B  or  to  Class  C 
can  readily  determine  the  accounts  to  which  various  items  are  to  be 
charged.  It  is  also  possible  to  reduce  the  various  accounts  of  Classes  A 
and  B  to  the  2)^  accounts  provided  for  railways  of  Class  C,  thus  affording 
an  accurate  basis  for  a  general  comparison  of  the  operating  expenses  of 
all  classes  of  electric  railways. 

An  examination  of  the  classification  of  operating  expenses  for  electric 
lines  thus  prepared  and  approved  by  the  commission  will  disclose  the 
fact  that  it  differs  from  the  corresponding  classification  for  steam  lines 
in  two  particulars. 

First.  Joint  Facilities,  Debit  and  Credit,  accounts  are  altogether 
eliminated  on  the  ground  that  the  occasion  for  the  use  of  these  items 
in  connection  with  the  operating  expenses  of  electric  lines  is  not  sufficient 
to  warrant  the  refinement  in  accounting  methods  which  the  application 
of  such  accounts  would  require.  Many  electric  railway  companies  are, 
however,  engaged  not  only  in  the  transportation  of  passengers  and 
property,  but  in  the  business  of  furnishing  hght  to  municipal  communities, 
as  well  as  power  for  the  operation  of  manufacturing  enterprises.  To 
meet  that  situation  Joint  Debit  and  Credit  Accounts  are  inserted  to 
provide  for  such  inter-departmental  charges.  Under  this  arrangement 
the  total  cost  of  producing  power  for  transportation  and  lighting,  for 
example,  will  be  carried  in  the  primary  accounts  of  either  one  of  the 
departments,  and  the  necessary  adjustment  can  be  made  through  the 
Joint  Debit  and  Credit  Accounts. 

The  second  respect  in  which  the  classification  of  operating  expenses 
for  electric  lines  differs  from  the  classification  of  operating  expenses 
of  steam  lines,  is  in  the  matter  of  depreciation  charges.  This  matter 
was  left  to  the  judgment  of  the  several  State  commissions,  at  whose  hands 
the  whole  question  of '  depreciation  will  doubtless  receive  careful  con- 
sideration. Although  your  committee  assumes  that  the  same  tests  that 
are  applied  to  determine  whether  a  steam  railroad  is  under  the  jurisdic- 
tion and  authority  of  the  Interstate  Commerce  Commission  will  suffice 
also  to  determine  whether  particular  electric  lines  are  under  the  juris- 
diction and  authority  of  that  body,  nevertheless,  it  seems  to  be  true 
that  a  substantial  portion  of  the  electric  mileage  of  the  country  is  not 
subject  to  the  provisions  of  the  act  to  regulate  commerce.  It  was  largely 
on  this  account  that  the  Interstate  Commerce  Commission  thought  it 
best  to  accept  from  such  electric  carriers  as  are  subject  to  its  jurisdiction. 
reports  including  or  excluding  depreciation  charges  according  as  the 
several  State  commissions  might  require  them  or  not.  That  is  to  say,  if 
greater    portion    of    a    particular    interstate    electric    line    is    within    the 


II 

boundaries  of  a  State  which  does  not  require  the  State  lines  to  report 
depreciation  charges,  this  will  not  be  required  in  the  reports  of  that 
line  to  the  Interstate  Commerce  Commission.  On  the  other  hand,  where 
the  whole  or  a  greater  part  of  a  particular  electric  line  lies  within  a 
State  which  does  insist  upon  depreciation  charges,  the  Interstate  Com- 
merce Commission  will  require  such  charges  to  be  set  up  in  the  reports 
made  to  it  by  that  line.  Under  this  arrangement  the  particular  company 
will  report  in  the  same  manner  both  to  its  State  commission  and  to  the 
Interstate  Commerce  Commission. 

The  matter  of  the  date  for  making  the  classifications  effective  was 
the  occasion  of  some  difficulty  and  embarrassment.  While  the  fiscal 
year  of  steam  carriers  generally  closes  with  June  30  of  each  year,  this 
seems  not  to  be  universally  the  case  with  electric  lines.  In  investigating 
the  question  it  was  ascertained  that  of  193  designated  companies,  located 
in  39  different  States,  113  had  been  in  the  habit  of  closing  their  fiscal 
year  on  December  31  of  each  year,  43  on  June  30,  14  on  September  30,  and 
23  on  other  dates.  This  investigation  seems  'to  indicate  that  the  majority 
of  electric  roads  have  accepted  the  calendar  year  as  their  fiscal  year,  and 
it  was  this  fact  that  determined  the  Interstate  Commerce  Commission 
to  make  the  classifications  for  electric  railroads  effective  on  January  i, 
1909.  But  your  attention  is  called  to  the  fact  that  under  the  terms  of 
section  20  of  the  Act  to  Regulate  Commerce,  Carriers  are  required  to 
file  with  the  Interstate  Commerce  Commission  reports  for  each  year 
ending  on  June  30.  Although  the  new  classifications  do  not  go  into 
effect  until  January  i,  1909,  it  would  be  very  advantageous  from  every 
point  of  view  if  all  the  electric  lines  should  adjust  their  accounts  for  the 
months  of  July  to  December  inclusive,  of  this  year,  to  the  new  classi- 
fications. In  this  connection  it  may  be  well  also  to  add  that  a  special 
form  of  annual  report  has  been  provided  for  electric  railways  to  cover 
the  year  ending  June  30,  1908.  This  form  is  not  prepared  in  accordance 
with  the  new  classifications,  but  is  adjusted  to  what  is  understood  to 
have  been  the  previous  practice  of  accounting  among  the  electric  lines. 
It  was  thought  wise  to  save  a  year  by  calling  for  such  a  report,  and  it 
was  deemed  desirable  also  to  have  this  annual  report  based  on  the  old 
classifications  in  order  ithat  comparisons  might  be  made  with  the  first 
annual  report  under  the  new  classifications. 

In  conclusion  your  committee  thinks  it  well  to  say  that  the  Interstate 
Commerce  Commission,  in  preparing  these  classifications,  has  had  in  view 
the  fact  that  m.ost  of  the  State  commissions  have  signified  their  intention 
of  using  them  when  issued,  and  also  the  fact  that  to  a  great  extent  the 
administration  of  the  system  of  accounts  for  electric  lines  will  rest 
largely  in  the  hands  of  the  State  Commissions. 
Respectfully  submitted, 

James   S,   Harlan,  Chairman. 

William  J.  Woods,  of  Indiana. 

D.  N.  Lewis,    of  Iowa. 

W.  J.  Meyers,  of  New  York. 
Washington,  D.  C,  October  7,  1908. 


12 


METHOD    OF    SUBMITTING    QUESTIONS    FOR    DECISION. 


All  possible  care  has  been  taken  to  make  the  text  descriptive  of  the  ac- 
counts in  these  classifications  full  and  ample  for  the  use  of  all  companies. 
It  is  recognized,  however,  that,  owing  to  the  wide  range  covered  in  the 
business  done  by  the  electric  railways,  questions  of  classification  and  inter- 
pretation will  arise  which  should  be  authoritatively  decided  in  order  that 
full  standard  methods  may  be  followed. 

Roads  doing  an  interstate  business  should  address  their  questions  to  the 
Bureau  of  Statistics  and  Accounts,  Interstate  Commerce  Commission, 
Washington,  D.  C,  and  other  roads  should  address  the  Chairman  of  the 
Committee  on  Standard  Classification  of  Accounts  and  Form  of  Report 
of  this  Association. 

From  time  to  time  the  questions  and  answers  will  be  published  in  such 
form  that  they  may  be  conveniently  used  in  connection  with  these  classi- 
fications. 


CLASSES  INTO  WHICH  ELECTRIC  RAILWAYS 
ARE  DIVIDED. 


Class  A. — Companies  having  annual  operating  revenue  more  than 
$1,000,000. 

Class  B. — Companies  having  annual  operating  revenue  more  than 
$250,000,  but  not  in  excess  of  $1,000,000. 

Class  C. — Companies  having  annual  operating  revenue  not  more  than 
$250,000. 


Companies  of  Class  A  are  to  keep  all  the  primary  accounts  provided  in 
these  classifications,  which  are  numbered  consecutively,  viz. :  88  Operating 
Expense  Accounts,  19  Operating  Revenue  Accounts,  and  44  Road  and 
Equipment  Accounts. 

Companies  of  Class  B  are  to  keep  58  Operating  Expense  Accounts 
Operating  Revenue  Accounts,  and  44  Road  and  Equipment  Accounts. 

Companies  of  Class  C  are  to  keep  36  Operating  Expense  Accounts 
Operating  Revenue  Accounts,  and  44  Road  and  Equipment  Accounts. 


19 


19 


13 


CLASSIFICATION  OF  OPERATING  EXPENSES. 


METHOD   OF    COMBINING   TEXT   OF   OPERATING   EXPENSE   ACCOUNTS. 

Companies  of  Class  A  are  to  keep  all  the  primary  accounts  provided 
in  this  classification,  which  accounts  are  numbered  consecutively.  Com- 
panies of  Classes  B  and  C  are  to  use  as  primary  accounts  such  groupings 
of  the  primary  accounts  provided  for  Class  A  as  are  indicated  in  the 
schedules  below.  By  reference  to  these  schedules  these  groupings  are 
clearly  shown.  For  example :  In  Maintenance  of  Roadway  and  Track, 
companies  of  Class  B  are  to  include  all  charges  covered  by  the  primary 
accounts  numbered  from  2  to  12,  inclusive,  and  in  Maintenance  of  Way, 
companies  of  Class  C  are  to  include  all  the  primary  accounts  numbered 
from  2  to  19  inclusive.  By  this  arrangement  it  is  apparent  that  com- 
panies of  all  three  classes  can  make  use  of  the  text  descriptive  of  the 
accounts. 

UNIFORM    NUMBERS    FOR   OPERATING   EXPENSE   ACCOUNT. 

By  the  use  of  the  same  plan^  uniform  reference  numbers  of  the 
accounts  will  be  obtained.  The  primary  account  numbers  of  Class  A 
being  the  basis,  those  accounts  provided  for  Classes  B  and  C  will  bear 
the  hyphenated  first  and  last  number  of  the  combined  accounts.  For 
example :  for  the  first  19  accounts  under  the  general  account  Way  and 
Structures,  of  Class  A,  Class  B  will  have  three  accounts :  No  i.  Superin- 
tendence of  Way  and  Structures;  No.  2-12^  Maintenance  of  Roadway 
and  Track;  and  No.  13-19,  Other  Maintenance  of  Way.  Class  C  will 
have  two  accounts :  No.  i.  Superintendence  of  Way  and  Structures,  and 
No.  2-19,  Maintenance  of  Way.  By  this  method  the  numbers  clearly 
indicate  the  primary  accounts  of  Class  A  that  have  been  combined  for 
Classes  B  and  C. 


GENERAL  ACCOUNTS. 

Account      I.  Way  and  Structures. 

Account    II.  Equipment, 

Account  III.  Traffic. 

Account  IV.  Conducting  Transportation. 

Account    V.  General  and  Miscellaneous. 


14 


EIGHTY-EIGHT  OPERATING  EXPENSE  PRIMARY  ACCOUNTS, 
TO  BE  KEPT  BY  CLASS  A  COMPANIES. 

I.  Way  and  Structures —                                                      Account  No. 

Superintendence  of  Way  and  Structures I 

Ballast 2 

Ties    3 

Rails  4 

Rail  Fastenings  and  Joints 5 

Special    Work 6 

Underground    Construction 7 

Roadway  and  Track  Labor 8 

Paving  9 

Miscellaneous  Roadway  and  Track  Expenses lo 

Cleaning  and  Sanding  Track II 

Removal  of   Snow,   Ice,  and   Sand I2 

Tunnels   13 

Elevated  Structures  and  Foundations 14 

Bridges,  Trestles  and  Culverts 15 

Crossings,  Fences,  Cattle  Guards,  and  Signs 16 

Signal  and  Interlocking  Systems 17 

Telephone  and  Telegraph  Systems 18 

Other  Miscellaneous  Way  Expenses 19 

Poles  and  Fixtures 20 

Underground    Conduits 21 

Transmission  System 22 

Distribution   System 23 

Miscellaneous  Electric  Line  Expenses 24 

Buildings  and  Structures 25 

Depreciation  of  Way  and  Structures 26 

Other   Operations — Dr 27 

Other   Operations — Cr 28 

II.  Equipment — 

Superintendence  of  Equipment 29 

Power-Plant  Equipment 30 

Substation  Equipment   31 

Passenger  and  Combination  Cars 32 

Freight,  Express,  and  Mail  Cars * 33 

Locomotives 34 

Service  Cars   35 

Electric  Equipment  of  Cars 36 

Electric  Equipment  of  Locomotives 37 


OPERATING  EXPENSES. 15 


Account  No. 

Shop  Machinery  and  Tools 38 

Shop  Expenses  39 

Horses  and  Vehicles 40 

Other  Miscellaneous  Equipment  Expenses 41 

Depreciation  of  Equipment 42 

Other  Operations — Dr 43 

Other   Operations — Cr 44 

III.  Traffic- 

Superintendence  and  Solicitation 45 

Advertising 46 

Miscellaneous  Traffic  Expenses 47 

IV.  Conducting  Transportation — 

Superintendence  of   Transportation 48 

Group  I — Power. 

Power-Plant   Employees 49 

Substation    Employees 50 

Fuel  for  Power 51 

Water  for  Power 52 

Lubricants  for  Power S3 

Miscellaneous  Power-Plant  Supplies  and  Expenses 54 

Substation  Supplies  and  Expenses 55 

Power    Purchased 56 

Power    Exchanged — Balance 57 

Other  Operations — Dr 58 

Other  Operations — Cr 59 

Group  II — Operation  of  Cars. 

Passenger  Conductors,  Motormen,  and  Trainmen 60 

Freight  and  Express  Conductors,  Motormen,  and  Trainmen . .  61 

Miscellaneous  Car-Service  Employees 62 

Miscellaneous  Car-Service  Expenses 63 

Station    Employees 64 

Station   Expenses 65 

Carhouse  Employees    66 

Carhouse  Expenses  67 

Operation  of  Signal  and  Interlocking  Systems 68 

Operation  of  Telephone  and  Telegraph  Systems 69 

Express  and  Freight  Collections  and  Delivery 70 

Loss  and  Damage 71 

Other  Transportation  Expenses 72 

V.  General  and  Miscellaneous — 

Salaries  and  Expenses  of  General  Officers 73 

Salaries  and  Expenses  of  General  Office  Clerks 74 

General  Office  Supplies  and  Expenses 75 


l6 OPERATING  EXPENSES. 

Account  No. 

Law  Expenses    76 

Relief   Department   Expenses yy 

Pensions 78 

Miscellaneous  General  Expenses 79 

Other  Operations — Dr 80 

Other  Operations — Cr 81 

Undistributed  Accounts. 

Injuries  and  Damages 82 

Insurance 83 

Stationery  and  Printing 84 

Store  Expenses 85 

Stable  Expenses 86 

Rent  of  Tracks  and  Terminals 87 

Rent  of  Equipment 88 

FIFTY-EIGHT    OPERATING    EXPENSE    PRIMARY    ACCOUNTS 
TO  BE  KEPT  BY  CLASS  B  COMPANIES. 

I.  Way  and  Structures — 

Superintendence  of  Way  and  Structures i 

Maintenance  of  Roadway  and  Track 2-12 

Other   Maintenance  of   Way 13-19 

Poles  and  Fixtures 20 

Underground   Conduits 21 

Transmission  System   22 

Distribution  System   23 

Miscellaneous   Electric  Line  Expenses 24 

Buildings  and  Structures 25 

Depreciation  of  Way  and  Structures 26 

Other  Operations — Dr 27 

Other  Operations — Cr 28 

II.  Equipment — 

Superintendence  of  Equipment 29 

Power-Plant    Equipment 30 

Substation  Equipment   31 

Maintenance  of  Cars  and  Locomotives 32-35 

Maintenance  of  Electric  Equipment  of  Cars  and  Locomotives   36-37 

Miscellaneous  Equipment  Expenses 38-41. 

Depreciation  of  Equipment 42 

Other  Operations — Dr 43 

Other   Operations — Cr 44 

III.  Traffic- 
Traffic  Expenses   45-47 


OPERATING  EXPENSES. 17 


IV.  Conducting  Transportation —  Account  No. 

Superintendence  of  Transportation    48 

Group  I — Power. 

Power-Plant  Employees   49 

Substation  Employees    50 

Fuel  for  Power   51 

Water  for  Power 52 

Lubricants  for  Power 53 

Miscellaneous  Power-Plant  Supplies  and  Expenses 54 

Substation  Supplies  and  Expenses 55 

Power   Purchased    56 

Power    Exchanged — Balance 57 

Other  Operations — Dr 58 

Other  Operations — Cr 59 

Group  II — Operation  of  Cars. 

Passenger  Conductors,  Motormen,  and  Trainmen 60 

Freight  and  Express  Conductors,  Motormen,  and  Trainmen..  61 

Miscellaneous  Car-Service  Employees  and  Expenses 62-63 

Station   Employees   and   Expenses 64-65 

Carhouse  Employees  and  Expenses 66-67 

Signal,  Interlocking,  Telephone,  and  Telegraph  Systems 68-69 

Express  and  Freight  Collections  and  Delivery 70 

Loss  and  Damage 71 

Other    Transportation    Expenses 72 

V.  General  and  Miscellaneous — 

Salaries  and  Expenses  of  General  Officers  and  General  Office 

Clerks 73*74 

General  Office  Supplies  and  Expenses 75 

Law  Expenses 76 

Relief  Department  Expenses 77 

Pensions 78 

Miscellaneous  General  Expenses 79 

Other  Operations — Dr 80 

Other   Operations — Cr 8i 

Undistributed  Accounts. 

Injuries  and  Damages 82 

Insurance 83 

Stationery  and  Printing 84 

Store  Expenses 85 

Stable  Expenses 86 

Rent  of  Tracks  and  Terminals 87 

Rent   of   Equipment 88 


1 8  OPERATING  EXPENSES. 


THIRTY-SIX    OPERATING    EXPENSE    PRIMARY    ACCOUNTS 
TO  BE  KEPT  BY  CLASS  C  COMPANIES. 

I.  Way  and  Structures —  Account  No. 

Superintendence  of  Way  and  Structures i 

Maintenance   of   Way 2-19 

Maintenance  of  Electric  Lines 20-24 

Buildings  and  Structures 25 

Depreciation  of  Way  and  Structures 26 

Other  Operations — Dr 27 

Other  Operations — Cr 28 

II.  Equipment — 

Superintendence   of   Equipment 29 

Maintenance  of  Power  Equipment 30-31 

Maintenance  of  Cars  and  Locomotives 32-35 

Maintenance  of  Electric  Equipment  of  Cars  and  Locomotives  36-37 

Miscellaneous   Equipment  Expenses 38-41 

Depreciation   of   Equipment 42 

Other  Operations — Dr 43 

Other   Operations — Cr 44 

III.  Traffic- 
Traffic  Expenses   45-47 

IV.  Conducting  Transportation- 
Superintendence  of  Transportation    48 

Group  I — Power. 

Power- Plant  Employees    49 

Substation   Employees 50 

Fuel  for  Power 51 

Other  Power  Supplies  and  Expenses 52-55 

Power  Purchased   56 

Power    Exchanged — Balance 57 

Other  Operations — Dr 58 

Other  Operations — Cr 59 

Group  II — Operation  of  Cars. 

Conductors,    Motormen    and   Trainmen 60-61 

Miscellaneous    Transportation    Expenses 62-72 

V.  General  and  Miscellaneous — 

General  Expenses   73-79 

Other  Operations — Dr 80 

Other  Operations — Cr 81 


OPERATING  EXPENSES.  19 


Undistributed  Accounts.                     a  j^ 

Injuries  and  Damages 82 

Insurance 83 

Stationery  and  Printing 84 

Store  and  Stable  Expenses 85-86 

Rent  of  Tracks  and  Terminals 87 

Rent  of  Equipment 88 


20 


TEXT    OF    CLASSIFICATION    OF    OPERATING    EXPENSES. 


PRIMARY  ACCOUNTS. 


I.  WAY  AND   STRUCTURES. 

I.  Superintendence  of  Way  and  Structures. 

This  account  includes  salaries  and  office  and  traveling  expenses  of 
officers  and  their  assistants  when  directly  in  charge  of  maintainence 
of  way  and  structures,  including  chief  engineer,  engineer  maintenance 
of  way,  superintendent  of  electric  line,  superintendent  of  buildings, 
architect,  division  engineer,  roadmasters,  track  foremen,  and  office 
and  field  forces ;  cost  of  drafting  and  engineering  instruments  and 
repairing  same;  cost  of  supplies  used  by  employees  whose  salaries  are 
charged  to  this  account;  office  rent,  cost  of  repairing  rented  offices, 
and  miscellaneous  office  expenses  when  separate  offices  are  main- 
tained by  officers  whose  salaries  are  charged  to  this  account. 

Note  A. —  It  is  not  intended  that  any  portion  df  expenses  of  general  offi- 
cers  should   be   charged   to   this   account. 

Note  B. — When  employees  enumerated  above  are  engaged  in  work  not 
chargeable  to  "Way  and  Structures,"  their  salaries  and  expenses  should  be 
charged  to  the  si)ecific  work  on  which  engaged. 

Note  C. — When  employees  enumerated  above  have  supervision  over  other 
departments  also,  their  salaries  and  expenses  should  be  apportioned  among 
the  departments  over  which  they  have  jurisdiction, 

a.  Ballast. 

This  account  includes  all  expenses  incident  to  the  purchase  and 
production  of  ballast  used  for  maintenance ;  purchase  price  of  gravel, 
stone,  slag,  cinders,  sand,  and  other  material  used  for  ballast,  includ- 
ing freight  charges  if  any;  payments  for  gravel  and  quarry  rights, 
and  privileges ;  expenses  of  sinking  test  holes ;  stripping,  blasting, 
loading,  and  other  expenses  in  connection  with  production  of  ballast. 

Note  A. — The  cost  of  labor  delivering,  unloading,  and  putting  ballast  into 
track  should  be  charged  to  Account  No.  8,  "  Roadway  and  Track  Labor." 

Note  B. — In  cases  of  ballast  produced,  an  account  should"  be  opened  in 
order  to  determine  the  unit  of  cost  which  is  to  be  used  in  arriving  at  the 
monthly  charge  to  operating  expenses  on   account  of  ballast  used. 

Note  C. — The  cost  of  ties,  rails,  and  rail  fastenings  and  joints  in  gravel 
pits  should  be  excluded  from  Accounts  No.  3,  "Ties,"  No.  4,  "Rails,"  and 
No.    5,    "  Rail    Fastenings  and  Joints," 

3.  Ties. 

This  account  includes  cost  of  ties  and  timbers  used  to  renew 
cross,  switch,  and  bridge  ties,  head  blocks  and  railway  crossing 
timbers  for  main  and  repair  tracks,  sidings,  and  spurs;  in  tunnels, 
stations,    shop    and    other    yards;    on    piers,    wharves,    track    scales, 


OPERATING  EXPENSES.  21 


inclines,  bridges,  trestles,  and  culverts;  in  carhouses,  shops,  and 
storehouses,  and  on  transfer  tables  and  turntables,  including  freight 
and  inspection. 

^       Note. — The  cost  of  labor  unloading,  distributing,   and  putting  ties  in  track 
should  be  charged  to  Account  No.   8,   "Roadway  and  Track   Labor." 

4.  Rails. 

This  account  includes  cost  of  rails  used  to  renew  main  and  repair 
tracks,  sidings,  and  spurs ;  tracks  in  tunnels,  stations,  shop  and  other 
yards ;  on  piers,  wharves,  track  scales,  inclines,  bridges,  trestles,  and 
culverts ;  in  carhouses,  shops,  and  storehouses,  and  on  transfer  tables 
and  turntables,  including  freight  and  inspection;  also  of  guard  rails 
used  in  track. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — The  cost  of  labor  unloading,  distributing,  and  laying  rails  in  track 
should  be  charged  to   Account  No.   8,   "Roadway  and  Track  Labor." 

5.  Rail  Fastenings  and  Joints. 

This  account  includes  cost  of  rail  fastenings  and  joints  used  for 
repairs  and  renewals,  including  fish  plates,  braces,  tie  plates,  tie-rods, 
nuts,  bolts,  spikes,  cost  of  welded  joints,  etc.,  for  main  and  repair 
tracks,  sidings,  and  spurs;  tracks  in  tunnels,  stations,  shop  and  other 
yards;  on  piers,  wharves,  track  scales,  inclines,  bridges,  trestles,  and 
culverts;  in  carhouses,  shops,  and  storehouses,  and  on  transfer  tables 
and  turntables,  including  freight  and  inspection. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — The  cost  of  applying  rail  fastenings  and  joints  should  be  charged 
to    Account    No.    8,    "Roadway    and    Track    Labor." 

6.  Special  Work. 

This  account  includes  cost  of  material  used  in  repairing  and  renew- 
ing special  work,  including  steam  and  street  railroad  crossings,  cross- 
overs, curves,  frogs,  run-offs,  switches,  switch-mates,  and  turn-outs, 
and  freight  and  inspection. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — The  cost  of  labor  in  connection  with  this  work  should  be  charged 
to  Account  No.   8,  "  Roadway  and  Track  Labor." 

7.  Underground  Construction. 

This  account  is  to  be  used  only  by  railways  operated  by  under- 
ground electric  contact  system,  or  by  those  operated  by  cable  traction. 
It  includes  cost  of  material  used  in  repairing  and  renewing  yokes, 
concrete  work,  manhole  frames  and  covers,  slot  rails,  drainpipes, 
pulleys  and  sheaves,  and  other  fixtures  and  appurtenances  peculiar  to 
underground  electric  or  cable  construction. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note  A. — The  cost  of  labor  in  connection  with  this  work  should  be  charged 
to    Account    No.    8,    "Roadway    and    Track    Labor." 

Note  B. — The  cost  of  repairing  and  renewing  track  rails,  track  rail  fas- 
tenings and  joints,  and  electric  contact  rails  and  insulators  and  cables  of 
cable  railways  should  not  be  charged  to  this  account. 


22  OPERATING  EXPENSES. n 

8.  Roadway  and  Track  Labor. 

This  account  includes  cost  of  all  labor  used  in  unloading,  distribut- 
ing, and  placing  ballast ;  renewing  and  relaying  ties ;  repairing,  renew- 
ing, and  relaying  rails;  repairing,  renewing,  and  replacing  rail 
fastenings  and  joints;  repairing,  renewing,  and  replacing  special 
work,  and  repairing,  renewing,  and  replacing  underground  construc- 
tion; also  that  used  in  grading,  alining,  surfacing,  and  gaging  tracks; 
taking  up  track,  whether  another  is  laid  to  replace  it  or  not;  con- 
structing and  cleaning  tile  and  open  ditches;  protecting  banks  by 
retaining  walls,  riprap,  piling,  piers,  dikes,  or  other  means;  patrolling, 
inspecting,  and  watching  track,  and  other  miscellaneous  roadway  and 
track  labor. 

9.  Paving. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  paving,  including  granite,  wood,  brick  and 
asphaltum  pavement ;  sand  and  concrete  work  made  necessary  by 
repairs  and  renewals  of  paving ;  hauling  and  distributing  material ; 
also  cost  of  removing  old  material. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Repairs  and  renewals  of  street  paving  required  by  municipalities 
in  connection  with  roadway  and  track  should  be  charged  to  this  ac- 
count. 

10.  Miscellaneous  Roadway  and  Track  Expenses. 

This  account  includes  cost  of  roadway  tools  when  chargeable  to 
expenses  and  cost  of  all  material  used  and  labor  expended  in  repair- 
ing and  renewing  all  tools,  implements,  flags,  lanterns,  etc.,  used  in 
repairing  roadway  and  track;  also  any  other  material,  supplies,  and 
incidental  expenses  that  are  not  properly  chargeable  to  any  of  the 
other  accounts  under  maintenance  of  roadway  and  track. 

11.  Cleaning  and  Sanding  Track. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
cleaning,  greasing,  watering,  sprinkling,  and  oiling  roadway  and 
tracks;  sanding  track;  cost  of  sand  and  of  hauling,  drying  and  dis- 
tributing same;  cost  of  track  brooms  and  other  cleaning  and  sanding 
tools  and  apparatus;  curve  grease,  water  for  sprinkling  and  watering 
track;  oil  for  oiling  roadbed,  and  all  other  supplies  and  expenses  in- 
cident to  the  work. 

Repairs  and  renewals  of  sprinkling  and  sand  cars  used  in  connec- 
tion with  this  work  should  be  charged  to  Account  No.  35,  "Service 
Cars." 

Repairs  and  renewals  of  harness  and  wagons  used  in  connection 
with  this  work  should  be  charged  to  Account  No.  40,  "Horses  and 
Vehicles." 

Cost  of  sprinkling  rendered  necessary  by  repairs  or  construction  of 
track  or  pavement  should  be  charged  to  the  proper  maintenance  or 
construction  account 


OPERATING  EXPENSES.  23 


12.  Removal  of  Snow,  Ice  and  Sand. 

This  account  includes  cost  of  material  used  and  labor  expended  for 
removal  of  snow,  ice,  and  sand  from  tracks,  whether  done  by  the  com- 
pany or  otherwise,  including  tools  and  expenses,  cost  of  salt  and  de- 
livering same  in  carhouses  or  bins,  the  wages  of  men  engaged  in  salt- 
ing track  and  operating  snow  plows,  sweepers,  scrapers,  etc. 

Repairs  and  renewals  of  salt  cars,  snowplows,  sweepers,  scrapers, 
and  miscellaneous  snow  and  sand  equipment  used  in  connection  with 
this  work  should  be  charged  to  Account  No.  35,  "Service  Cars." 

Repairs  and  renewals  of  harness  and  wagohs  used  in  connection 
with  this  work  should  be  charged  to  Account  No.  40,  "Horses  and 
Vehicles." 

13.  Tunnels. 

This  account  includes  cost  of  material  used  and  labor  expended 
in  repairing  tunnels:  pay  of  tunnel  watchmen  and  cost  of  supplies 
used  by  them;  cleaning,  repainting,  and  whitewashing;  and  mainte- 
nance of  lighting,  ventilating,  and  drainage  systems.  This  account 
does  not  include  repairs  or  renewals  to  roadway,  tracks,  or  electric 
feeder  and  contact  lines  through  tunnels. 

14.  Elevated  Structures  and  Foundations. 

This  account  is  intended  to  be  used  only  by  companies  operating 
an  elevated  railway  system,  and  should  include  cost  of  all  material 
used  and  labor  expended  in  repairing  and  renewing  elevated  struc- 
tures and  their  foundations. 

The  value  of  material  removed  should  be  credited  to  this  account. 

15.  Bridges,  Trestles,  and  Culverts. 

This  account  includes  cost  of  all  material  used  and  labor  expended 
in  repairing  and  renewing  bridges,  trestles,  culverts  (both  substruc- 
ture and  superstructure),  piers,  abutments,  masonry,  and  drain  pipes, 
including  repairs  made  necessary  by  washouts ;  retaining  walls,  rip- 
rapping,  and  dikes  necessary  to  protect  or  strengthen  bridges  and  cul- 
verts against  ice,  water,  or  drift;  guards  on  bridges,  framing  ties  for 
bridges;  bridge  signs  or  number  boards;  cost  of  cleaning  channels 
under  bridges  and  cleaning  culverts ;  altering  and  bracing  bridges  and 
trestles  during  progress  of  filling;  cost  of  removing  old  bridges  in 
connection  with  construction  of  new  bridges,  and  constructing  and 
removing  temporary  or  false  work  used  in  repairing  and  renewing 
bridges  and  culverts;  also  pay  of  bridge  foremen  and  bridge  watch- 
men and  cost  of  all  supplies  used  by  them,  and  pay  of  bridge  inspectors 
and  expenses  incident  to  bridge  inspection. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note  A. — Any  structure  carrying  tracks  over  other  tracks,  a  stream,  high- 
way, or  canal  should  be  considered  a  bridge  or  a  culvert.  The  cost  of  main- 
taining structures  carrying  other  tracks,  canals,  highways,  etc.,  over  a 
carrier's  tracks  should  be  charged  to  Account  No.  16,  "Crossings,  Fences, 
Cattle   Guards,   and   Signs." 

Note  B. —  Insurance  recovered  for  damage  to  bridges,  trestles,  and  culverts 
should  be  credited   to  this   account. 


24 OPERATING  EXPENSES. 

i6.  Crossings,  Fences,  Cattle  Guards,  and  Signs. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  street,  road,  and  farm  crossings  at  grade, 
overhead  bridges  and  viaducts,  roadways  of  undergrade  foot  or 
wagon  crossings,  crossing  gates  and  warning  signals,  cost  of  drainage 
and  excavations  for  undergrade  crossings  and  payments  and  assess- 
ments for  street  repairs  or  sewers  at  crossings.  (Street  repairs  or 
sewers  within  the  limits  of  shop  grounds  or  immediately  adjacent  to 
station  buildings  should  be  charged  to  Account  No.  25,  "Buildings  and 
Structures.") 

This  account  also  includes  cost  of  material  used  and  labor  expended 
in  repairing  and  renewing  right-of-way  fences,  snow  and  sand  fences, 
cattle  guards,  wing  fences,  aprons,  and  hedges;  and  mile,  section, 
warning,  and  other  roadway  signs. 

The  value  of  material  removed  should  be  credited  to  this  account 

17.  Signal  and  Interlocking  Systems. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  buildings  and  appliances  of  interlocking  sys- 
tems, semaphores,  block  and  other  signal  systems,  and  all  machinery, 
such  as  air  compressors,  levers,  boilers,  dynamos,  engines,  and  machin- 
ery and  fixtures  used  in  connection  therewith. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note  A. — This  account  does  not  include  the  cost  of  track  material  proper, 
required  in  connection  with  interlockers,  such  as  switches,  special  track  fas- 
tenings, split  rails,  frogs,  etc.,  the  cost  of  which  should  be  charged  to  proper 
maintenance    of    way    accounts. 

Note  B. — Rent  of  appliances  for  signal  and  interlocking  systems  should  be 
charged  to  Account  No.  68,   "Operation  of  Signal  and  Interlocking  Systems." 

Note  C. — If  signal  wires  are  attached  to  poles  and  fixtures  used  for  other 
purposes,  the  cost  of  such  poles  and  fixtures  should  be  charged  to  Account 
No.    20,    "Poles    and    Fixtures." 

18.  Telephone  and  Telegraph  Systems. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  telephone  and  telegraph  systems  owned  by  the 
company  or  for  which  it  is  responsible,  including  conduits,  poles, 
cross-arms,  insulators,  wires,  cables,  cable  boxes,  instruments,  battery 
jars,  switchboards,  and  all  other  appurtenances  forming  a  part  of  the 
telephone  and  telegraph  systems. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note  A. — Rent  of  telephone  and  telegraph  systems  should  be  charged  to 
Account  No.  69,  "Operation  of  Telephone  and  Telegraph  Systems,"  or  to 
Account  No.    79,   "Miscellaneous   General   Expenses." 

Note  B. — If  telephone  or  telegraph  wires  are  carried  on  poles  and  fixtures 
or  in  conduits  used  for  other  purposes,  the  cost  of  such  poles  and  fixtures  or 
conduits  should  be  charged  to  Account  No.  20,  "Poles  and  Fixtures,"  or 
Account  No.   21,   "Underground   Conduits." 

ig.  Other  Miscellaneous  Way  Expenses. 

This  account  includes  all  expenses  in  connection  with  maintenance 
of  way  not  properly  chargeable  to  other  accounts. 


OPERATING  EXPENSES.  2C 


20.  Poles  and  Fixtures. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
setting,  repairing,  and  renewing  poles,  cross-arms  and  insulating  pins, 
brackets  and  other  pole  fixtures,  braces,  and  other  supports  for  hold- 
ing the  poles  in  position;  also  structures  maintained  primarily  for 
supporting  the  overhead  electric  construction. 

This  account  does  not  include  insulators. 

The  value  of  material  removed  should  be  credited  to  this  account. 

21.  Underground  Conduits. 

This  account  includes  cost  of  all  material  used  and  labor  expended 
in  repairing  and  renewing  conduits  required  for  underground  wires 
and  cables,  including  manhole?,  sewer  connections,  sewer  traps,  and 
all  other  material  necessary  to  the  maintenance  of  the  conduit  system. 

The  value  of  material  removed  should  be  credited  to  this  account. 

22.  Transmission  System. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  the  high-tension  transmission  system,  includ- 
ing cables,  wires,  insulators,  and  insulating  material ;  also  cost  of 
changing  route  of  line  or  removing  line  when  no  replacement  is  made. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — In  electric  railway  operations,  when  the  electric  current  generated 
(or  received)  is  changed  by  means  of  (a)  rotary  converters  or  (b)  motor 
generator  sets  or  (c)  static  transformers  (substation  apparatus),  that  portion 
of  the  line  (or  outside  conductor  system)  carrying  current  of  other  than  the 
operating  kind  or  voltage  shall  be  classed  as  the  "Transmission  System."  Tie 
lines  between  generating  stations  and  substations  shall  follow  the  same  rule 
as  other  lines. 

When  the  electric  current  is  generated  (or  received)  and  used  substantially 
unchanged  in  voltage  and  kind,  the  line  (or  outside  conductor  system,  in- 
cluding feeders,  trolley  wire,  booster  circuits,  and  supplementary  return  (if 
any),    shall    be   classed   wholly    as   the    "Distribution    System." 

23.  Distribution  System. 

This  account. includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  the  distribution  system,  as   follows : 

(a)  Overhead  feeders  for  transmitting  low-tension  power  from 
power  stations  and  substations,  including  insulators  and  connections. 

(b)  Underground  feeders  for  transmitting  low-tension  power  from 
power  stations  and  substations,  including  insulators  and  connections. 

(c)  Track  bonding,  including  track  bonds,  cost  of  punching  and 
drilling  rails  for  track  bonds,  and  testing  for  defective  bonding. 

(d)  Overhead  trolley,  including  cost  of  trolley,  guard,  span,  strain, 
supplementary  and  other  wires,  and  all  catenary  construction  used  in 
connection  with  the  overhead  trolley  system. 

(e)  Third-rail,  including  cost  of  third-rail,  braces  and  supports  for 
same,  insulating  devices,  materials  used  for  covering  and  protecting 
same,  and  all  fixtures  and  appliances  connected  with  third-rail  con- 
ductors. 

(/)  Underground  contact  rails,  including  cost  of  contact  rails  and 


2.6  OPERATING  EXPENSES. 


appliances   in  underground  contact  systems,   including  rails,  braces, 
supports,  and  insulating  devices. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — In  electric  railway  operations,  when  the  electric  current  generated 
(or  received)  is  changed  by  means  of  (a)  rotary  converters  or  (b)  motor 
generator  sets  or  (c)  static  transformers  (substation  apparatus),  that  portion 
of  the  line  (or  outside  conductor  system)  carrying  current  of  other  than  the 
operating  kind  or  voltage  shall  be  classed  as  the  "Transmission  System."  Tie 
lines  between  generating  stations  and  substations  shall  follow  the  same  rule 
as   other  lines. 

When  the  electric  current  is  generated  (or  received)  and  used  substantially 
unchanged  in  voltage  and  kind,  the  line  (or  outside  conductor  system),  in- 
cluding feeders,  trolley  wire,  booster  circuits,  and  supplementary  return  (if 
any),  shall  be  classed  wholly  as  the  "Distribution  System." 

24.  Miscellaneous  Electric  Line  Expenses. 

This  account  includes  all  expenses  in  connection  with  maintenance 
of  electric  line  not  properly  chargeable  to  other  accounts. 

25.  Buildings  and  Structures. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  buildings  and  structures  used  in  the  operation 
of  the  road;  cost  of  fixtures  and  repairs  and  renewals  of  same;  cost 
of  maintaining  walks,  driveways,  and  grounds  connected  with  build- 
ings ;  cost  of  delivering  material,  including  freight  charges,  if  any, 
and  all  incidental  expenses  connected  with  the  maintenance  of  build- 
ings and  structures. 

The  term  "  Buildings  and  Structures,"  in  addition  to  embracing  the 
buildings  proper,  is  understood  to  include  fixtures  when  immovable 
and  built  in  as  a  part  of  the  structure;  pipes  for  gas,  water,  sewerage, 
and  drainage;  apparatus  for  heating,  lighting,  and  ventilating;  freight 
and  passenger  elevators  with  fixtures  and  appurtenances ;  platforms ; 
appliances  for  protecting  buildings  against  fire ;  fences,  walls,  side- 
walks, and  pavements  within  the  limit  of  grounds  immediately  ad- 
jacent to  buildings  or  yards,  except  paving  in  tracks. 

The  cost  of  repairs  and  renewals  of  track  and  electric  line  in  build- 
ings, yards,  and  grounds  should  be  charged  to  the  proper  accounts 
under  maintenance  of  way  or  maintenance  of  electric  line. 

(a)  Power  plants. 

(fc)  Substations,  including  storage-battery  buildings. 

(c)  Car  houses. 

(rf)   Shops. 

(^)  General  offices. 

(/)   Stations,  waiting-rooms,  and  platforms. 

(fir)  Docks  and  wharves. 

(/i)  Miscellaneous  buildings  and  structures. 

(t)  All  expenses  in  connection  with  maintenance  of  buildings  and 
structures  not  properly  chargeable  to  any  of  the  foregoing  subdi- 
risions. 


OPERATING  EXPENSES.  2/ 


The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Insurance  recovered  for  damage  to  buildings  and  structures  should 
be  credited  to  this  account.  Insurance  recovered  for  total  destruction  of 
buildings  and  structures  should  be  credited  to  an  appropriate  replacement 
account,  which  account  should  be  charged  with  the  cost  of  replacement. 

26.  Depreciation  of  Way  and  Structures. 

Note. — This  account  is  provided  in  case  such  an  account  should  be  pre- 
scribed by  any  of  the  State  commissions,  and  in  such  case  there  should  be 
excluded  charges  for  renewals  from  all  the  accounts  affected  by  the  intro- 
duction of  this  account.  Such  expenditures  for  renewals  will  then  be  charged 
direct  to  an  appropriate  Replacement  account,  maintained  by  the  prescribed 
charges  to  this  account. 

27.  Other    Operations — Dr. 

Coordinate  departments. —  This  account  includes  the  proportion  of 
operating  expenses  chargeable  to  maintenance  of  way  and  structures 
of  the  railway  department,  but  the  distributed  charges  for  which  are 
made  to  the  primary  accounts  of  another  coordinate  department,  such 
as  electric  light,  heat,  power,  or  gas,  within  the  same  company. 

Joint  arrangements. —  In  case  the  carrier  receives  power  or  other 
product  from  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and^  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  to  maintenance  of  way  and  structures  should  be 
included  in  this  account  and  the  profit  or  return  upon  the  value  of 
property  used  in  such  production  should  be  included  under  "  Deduc- 
tions from  Income." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  paid  is  to  be  treated  as  an 
operating  expense  chargeable  to  Account  No.  56,  "Power  Purchased." 

28.  Other  Operations — Cr. 

Coordinate  departments. — To  this  account  should  be  credited  the 
proportion  of  operating  expenses  chargeable  to  maintenance  of  way 
and  structures  of  other  coordinate  departments,  such  as  electric  light, 
power,  heat,  or  gas,  within  the  same  company,  but  the  distributed 
charges  for  which  are  made  to  the  primary  accounts  of  the  railway 
department. 

Joint  arrangements. —  In  case  the  carrier  produces  power  or  other 
product  for  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  the  property  used  in  such  production,  the  proportion  of 
operating  expenses  chargeable  against  such  company  for  maintenance 
of  way  and  structures  should  be  credited  to  this  account  and  the  profit 
or  return  upon  the  value  of  property  used  in  such  production  should 
be  included  under  Revenue  Account  No.  18,  "  Power." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  received  should  be  treated 
as  revenue  from  power  and  credited  to  Revenue  Account  No.  18, 
"  Power." 


28  OPERATING  EXPENSES. 


II.  EQUIPMENT. 

29.  Superintendence  of  Equipment. 

This  account  includes  salaries  and  office  and  traveling  expenses  of 
officers  and  their  assistants  when  directly  in  charge  of  equipment,  in- 
cluding superintendent  of  equipment,  mechanical  engineer,  electrical 
engineer,  superintendent  of  rolling  stock,  master  car  builder,  master 
mechanic,  general  foremen  and  their  office  forces ;  cost  of  drafting 
and  engineering  instruments  and  repairing  same ;  cost  of  supplies 
used  by  employees  whose  salaries  are  charged  to  this  account;  office 
rent,  cost  of  repairing  rented  offices,  and  miscellaneous  office  ex- 
penses, when  separate  offices  are  maintained  by  officers  whose  salaries 
are  charged  to  this  account. 

Note  A. — It  is  not  intended  that  any  portion  of  expenses  of  general  offices 
should  be  charged  to  this  account. 

Note  B. — When  employees  enumerated  above  are  engaged  in  work  not 
chargeable  to  "Equipment,"  their  salaries  and  expenses  should  be  charged  to 
the    specific    work   on    which    engaged. 

Note  C. — When  employees  enumerated  above  have  supervision  over  other 
departments  also,  their  salaries  and  expenses  should  be  apportioned  among 
the    departments    over   which    they    have   jurisdiction. 

30.  Power-Plant   Equipment. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  steam,  water-power,  gas-engine,  or  electric 
plant  equipment,  including  turbines,  other  engines  and  engine  parts, 
appliances  and  fixtures,  belts,  belt  tighteners  and  fixtures,  lubricators, 
and  oiling  devices ;  shafting,  clutches,  cranes,  hoists,  and  other  engine- 
room  appliances;  boilers,  boiler  fittings,  and  appliances;  furnaces, 
economizers,  mechanical-draft  machinery,  pumps,  feed-water  heaters, 
purifiers,  tanks,  condensers,  coal  and  ash  conveying  machinery, 
mechanical  stokers,  and  other  boiler-room  appliances;  piping  and 
steam  fittings,  including  valves,  separators,  water  and  sewer  connec- 
tions, and  water  meters;  generators  and  generator  parts,  switch- 
boards, cables  and  feeder  terminals,  and  wiring  in  connection  with 
same;  boosters,  rheostats,  circuit-breakers,  voltmeters,  ammeters,  and 
other  electric  equipment. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Repairs  and  renewals  of  cable  used  in  operating  cable  or  incline 
railways  should   be   charged   to   this   account. 

31.  Substation  Equipment. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  substation  apparatus,  including  storage  bat- 
teries, transformers,  rotary  converters,  oil  switches,  switchboards,  and 
switchboard  appliances,  and  wiring  in  connection  with  same. 

The  value  of  material  removed  should  be  credited  to  this  account. 


OPERATING  EXPENSES.  20 


32.  Passenger  and  Combination  Cars. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  passenger  and  combination  cars. 

The  term  "  car  "  includes  body  and  trucks,  and  all  fixtures  and  ap- 
pliances inside  of  or  attached  to  the  car  body  or  trucks,  except  the 
electric  equipment  of  the  car.  The  term  "  combination  car  "  includes 
all  cars  that  are  used  in  part  for  carrying  passengers. 

The  cost  of  shifting  trucks  from  one  car  to  another  should,  be 
charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Incandescent  lamps   and  other   supplies   for  cars  should  be^harged 
to    Account    No.    63,     "Miscellaneous    Car-Service    Expenses." 

33.  Freight,  Express,  and  Mail  Cars. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  freight,  express,  and  mail  cars,  from  the 
operation  of  which  revenue  is  derived. 

The  term  "  car  "  includes  body  and  trucks,  and  all  fixtures  and  ap- 
pliances inside  of  or  attached  to  the  car  body  or  trucks,  except  the 
electric  equipment  of  the  car. 

The  cost  of  shifting  trucks  from  one  car  to  another  should  be 
charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Incandescent  lamps   and  fttlier   supplies   for  cars  should  be  charged 
to    Account    No.    63,     "Miscellaneous    Car-Service    Expenses." 

34.  Locomotives. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  locomotives. 

The  term  "  locomotive "  includes  body  and  trucks,  and  all  fixtures 
and  appliances  inside  of  or  attached  to  the  body  or  trucks,  except  the 
electric  equipment  of  locomotives. 

The  cost  of  shifting  trucks  from  one  locomotive  to  another  should 
be  charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Incandescent   lamps   and   other   supplies   for  locomotives   should   be 
charged   to   Account  No.    63,     "Miscellaneous   Car-Service  Expenses." 

35.  Service  Cars. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  service  cars,  including  water  cars,  sprinkler 
cars,  sand  cars,  salt  cars,  supply  cars,  line  cars,  snowplows,  sweepers, 
scrapers,  and  other  work,  sand,  and  snow  equipment. 

The  term  "  car  "  includes  body  and  trucks,  and  all  fixtures  and  ap- 
pliances attached  to  the  car  body  or  trucks,  except  the  electric  equip- 
ment of  the  car. 

The  cost  of  shifting  trucks  from  one  car  to  another  should  be 
charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — 'Incandescent  lamps  and  other   supplies   for  cars  should  be  charged 
to  Account  No.   63,    "Miscellaneous  Car-Service  Expenses." 


30  OPERATING  EXPENSES. 


36.  Electric  Equipment  of  Cars. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  the  electric  equipment  and  wiring  of  all 
passenger,  combination,  freight,  express,  mail,  and  service  cars. 

The  cost  of  shifting  the  electric  equipment  from  one  car  to  another 
should  be  charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Incandescent  lamps  and  other  supplies  for  cars  should  be  charged 
to  Account  No.   62,    "Miscellaneous  Car-Service   Expenses." 

37.  Electric  Equipment  of  Locomotives. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  the  electric  equipment  and  wiring  of  loco- 
motives. 

The  cost  of  shifting  the  electric  equipment  from  one  locomotive  to 
another  should  be  charged  to  this  account. 

The  value  of  material  removed  should  be  credited  to  this  account. 

Note. — Incandescent   lamps   and   other   supplies   for   locomotives   should   be 
charged  to  Account  No.  63,    "Miscellaneous  Car-Service  Expenses." 

38.  Shop  Machinery  and  Tools. 

This  account  includes  cost  of  material  used  and  labor  expended  in 
repairing  and  renewing  machinery  and  tools  in  shops  and  car  houses, 
such  as  engines  and  boilers,  shafting  and  belting;  cranes,  hoists, 
jacks,  and  other  equipment  used  in  connection  therewith;  furnaces, 
forges,  lathes,  shapers,  drill  presses,  wheel  grinders  and  wheel  presses, 
planers,  etc. 

The  value  of  material  removed  should  be  credited  to  this  account. 

39.  Shop  Expenses.  I 

This  account  includes  all  expenditures  for  heating  and  lighting  re- 
pair shops;  miscellaneous  expenses  of  such  shops,  including  fuel, 
water,  and  ice;  oil,  grease,  waste,  and  other  material  used  in  lubricat- 
ing shop  machinery  and  tools;  cost  of  supplies  and  small  hand  tools 
used  by  mechanics  and  wages  of  employees  making  and  repairing 
same;  wages  of  stationary  engineers  and  firemen;  watchmen,  sweep- 
ers, cleaners,  and  other  unskilled  laborers  employed  in  general  work 
in  and  about  shops  and  shop  yards. 

40.  Horses  and  Vehicles. 

This  account  includes  cost  of  material  used  and  labor  expended 

in  repairing  and   renewing  harness,  automobiles,  repair,   emergency, 

tower,  and  other  service  wagons,  sleds,  sleighs,  omnibuses,  and  other 

vehicles;  and  cost  of  horses  purchased  to  replace  others  lost  by  death 

-    or  worn  out  in  service. 

This  account  should  be  credited  with  amount  received  from  sale 
of  horses  and  harness  and  vehicles  retired  from  service. 


OPERATING  EXPENSES.  3 1 


41.  Other  Miscellaneous  Equipment  Expenses. 

This  account  includes  all  expenses  in  connection  with  maintenance 
of  equipment  not  properly  chargeable  to  other  accounts. 

42.  Depreciation  of  Equipment. 

Note. — This  account  is  provided  in  case  sucii  an  account  should  be  pre- 
scribed by  any  of  the  State  commissions,  and  in  such  case  there  should  be 
excluded  charges  for  renewals  from  all  the  accounts  affected  by  the  introduc- 
tion of  this  account.  Such  expenditures  for  renewals  will  then  be  charged 
direct  to  an  appropriate  Replacement  account,  maintained  by  the  prescribed 
charges  to  this  account. 

43.  Other  Operations — Dr. 

Coordinate  departments. —  This  account  includes  the  proportion  of 
operating  expenses  chargeable  to  maintenance  of  equipment  of  the 
railway  department,  but  the  distributed  charges  for  which  are  made 
to  the  primary  accounts  of  another  coordinate  department,  such  as 
electric  light,  heat,  power,  or  gas,  within  the  same  company. 

Joint  arrangements. —  In  case  the  carrier  receives  power  or  other 
product  from  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  to  maintenance  of  equipment  should  be  included 
in  this  account  and  the  profit  or  return  upon  the  value  of  property 
used  in  such  production  should  be  included  under  "  Deductions  from 
Income." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  paid,  is  to  be  treated  as  an 
operating  expense  chargeable  to  Account  No.  56,  "  Power  Purchased." 

44.  Other  Operations — Cr. 

Coordinate  departments. —  To  this  account  should  be  credited  the 
proportion  of  operating  expenses  chargeable  to  maintenance  of  equip- 
ment of  other  coordinate  departments,  such  as  electric  light,  power, 
heat,  or  gas,  within  the  same  company,  but  the  distributed  charges 
for  which  are  made  to  the  primary  accounts  of  the  railway  depart- 
ment. 

Joint  arrangements. —  In  case  the  carrier  receives  power  or  other 
product  for  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  oper- 
ating expenses  chargeable  against  such  company  for  maintenance  of 
equipment  should  be  credited  to  this  account  and  the  profit  or  return 
upon  the  value  of  property  used  in  such  production  should  be  in- 
cluded under  Revenue  Account  No.  18,  "  Power." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  received  should  be  treated 
as  revenue  from  power  and  credited  to  Revenue  Account  No.  18, 
"  Power." 


22. 


OPERATING  EXPENSES. 


III.  TRAFFIC. 

45.  Superintendence  and  Solicitation. 

This  account  includes  salaries  and  office  and  traveling  expenses  of 
officSrs  and  their  assistants  when  directly  in  charge  of  traffic,  includ- 
ing traffic  managers,  general  freight,  express,  passenger,  and  ticket 
agents,  commercial,  city,  district,  and  excursion  agents,  their  clerks 
and  assistants;  cost  of  supplies  used  by  employees  whose  salaries  are 
charged  to  this  account;  office  rent  and  cost  of  repairing  rented 
offi.ces,  and  miscellaneous  office  expenses  when  separate  offices  are 
maintained  by  officers  whose  salaries  are  charged  to  this  account. 

Note  A. — It  is  not  intended  tbat  any  portion  of  expenses  of  general  offices 
should  be  charged  to  this  account. 

Note  B. — When  employees  enumerated  above  are  engaged  in  work  not 
chargeable  to  "  Traflic,"  their  salaries  and  expenses  should  be  charged  to  the 
specific  work  on  which  engaged. 

Note  C. — 'When  employees  enumerated  above  have  supervision  over  other 
departments  also,  their  salaries  and  expenses  should  be  apportioned  among 
the  departments  over  which  they  have  jurisdiction. 

46.  Advertising. 

This  account  includes  the  salaries  and  expenses  of  advertising 
agents;  cost  of  bill  posting,  and  printing,  publishing,  and  distributing 
passenger  time-tables,  folders,  notices  to  shippers,  and  other  adver- 
tising matter;  advertising  in  newspapers  and  periodicals  for  the  pur- 
pose of  securing  traffic;  bulletin  boards,  cards,  cases,  display  cards, 
photographs,  and  postage  and  express  charges  on  advertising  matter; 
net  expense  of  music,  parks,  park  properties,  and  resorts  (after  de- 
ducting all  income  from  admittance  fees,  sale  of  privileges,  etc.), 
when  such  expense  is  incurred  primarily  for  the  purpose  of  attracting 
traffic  and  not  as  an  investment;  donations  made  for  traffic  purposes, 
and  other  expenses  for  attracting  traffic. 

47.  Miscellaneous  Traffic  Expenses. 

This  account  includes  expenses  of  traffic  associations,  including 
membership  fees,  and  all  other  traffic  expenses  not  properly  charge- 
able to  other  accounts. 

IV.  CONDUCTING  TRANSPORTATION. 

48.  Superintendence  of  Transportation. 

This  account  includes  salaries  and  office  and  traveling  expenses 
of  officers  and  assistants  when  directly  in  charge  of  transportation, 
including  superintendent  of  power,  superintendent  of  transportation, 
division  superintendents,  their  assistants  and  aids;  trainmasters,  train 
dispatchers,  car  starters,  inspectors,  instructors,  and  others  employed 
in  superintending  transportation;  cost  of  supplies  used  by  employees 
whose  salaries  are  charged  to  this  account;  office  rent,  cost  of  repair- 
ing rented  offices,  and  miscellaneous  office  expenses  when  separate 
offices  are  maintained  by  officers  whose  salaries  are  charged  to  this 
account. 


OPERATING  EXPENSES.  33 


Cost  of  secret  service  inspection  should  be  charged  to  Account 
No.  63,  "  Miscellaneous  Car-Service  Expenses/' 

Note  A. — It  is  not  intended  that  any  portion  of  expenses  of  general  offices 
should  be  charged  to  this  account. 

Note  B. — When  employees  enumerated  above  are  engaged  in  work  not 
chargeable  to  "  Conducting  Transportation,"  their  salaries  and  expenses  should 
be  charged  to   the  specific  work  on  which  engaged. 

Note  C. — When  employees  enumerated  above  have  supervision  over  other 
departments  also,  their  salaries  and  expenses  should  be  apportioned  among  the 
departments  over  which  they  ha^e  jurisdiction. 

Group  I  —  Power. 

49.  Power-Plant  Employees. 

This  account  includes  all  expenditures  for  labor  in  power  plants, 
except  labor  employed  in  making  repairs  and  renewals. 

Note. — Wages  of  substation  employees  should  be  charged  to  Account  No. 
50,   "Substation  Employees." 

50.  Substation  Employees. 

This  account  includes  all  expenditures  for  labor  in  substations, 
except  labor  employed  in  making  repairs  and  renewals. 

51.  Fuel  for  Power. 

This  account  includes  all  expenditures  for  coal,  oil,  gas,  and  other 
fuel  used  at  power  plants,  including  transportation. 

52.  Water  for  Power. 

This  account  includes  all  expenditures  for  water  used  to  produce 
steam  or  to  operate  a  water-power  plant,  including  pumping,  rent 
of  ponds,  streams,  and  pipe  Hues;  also  water  rents,  boiler  compound, 
and  other  like  expenses. 

53.  Lubricants  for  Power. 

This  account  includes  all  expenditures  for  lubricants  for  power 
plants,  including  oil,  grease,  etc. 

Note. — Lubricants  for  substations  should  be  charged  to  Account  No.  55, 
"Substation   Supplies  and  Expenses." 

54.  Miscellaneous  Power-Plant  Supplies  and  Expenses. 

This  account  includes  cost  of  waste,  carbon  brushes,  fuses,  lamps, 
and  other  supplies  and  expenses  of  power  plants. 

55.  Substation  Supplies  and  Expenses. 

This  account  includes  all  expenditures  for  lubricants,  waste,  carbon 
brushes,  fuses,  lamps,  water,  and  other  supplies  and  expenses  of 
substations. 

56.  Power  Purchased. 

This  account  includes  all  expenditures  for  power  purchased  from 
other  companies. 

Note. — In  this  connection  see  Account  No.  57,  "Power  Exchanged — Bal- 
ance." 


34 OPERATING  EXPENSES. 


57.  Power  Exchanged — Balance. 

If  a  company  actually  exchanges  power  with  another  company, 
it  should  charge  to  this  account  the  value  of  the  power  received  from 
the  other  company,  and  should  credit  to  this  account  the  value  of 
the  power  it  delivers  to  the  other  company,  and  the  amount  shown  as 
an  operating  expense  should  be  the  net  debit  or  credit  balance. 

58.  Other  Operations — Dr. 

Coordinate  departments. —  This  account  includes  the  proportion 
of  operating  expenses  chargeable  to  conducting  transportation  of  the 
railway  department,  but  the  distributed  charges  for  which  are  made 
to  the  primary  accounts  of  another  coordinate  department,  such  as 
electric  light,  heat,  power,  or  gas,  within  the  same  company. 

Joint  arrangements. — In  case  the  carrier  receives  power  or  other 
product  from  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  to  conducting  transportation  should  be  included 
in  this  account,  and  the  profit  or  return  upon  the  value  of  property 
used  in  such  production  should  be  included  under  "Deductions  from 
Income." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  paid  is  to  be  treated  as  an 
operating  expense  chargeable  to  Account  No.  56,  "  Power  Purchased." 

59.  Other  Operations — Cr. 

Coordinate  departments. — To  this  account  should  be  credited  the 
proportion  of  operating  expenses  chargeable  to  conducting  transporta- 
tion of  other  coordinate  departments,  such  as  electric  light,  power, 
heat,  or  gas,  within  the  same  company,  but  the  distributed  charges  for 
which  are  made  to  the  primary  accounts  of  the  railway  department. 

Joint  arrangements. — In  case  the  carrier  produces  power  or  other 
product  for  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  against  such  company  for  conducting  transporta- 
tion should  be  credited  to  this  account,  and  the  profit  or  return  upon 
the  value  of  property  used  in  such  production  should  be  included 
under  Revenue  Account  No.  18,  "Power." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  received  should  be  treated 
as  revenue  from  power  and  credited  to  Revenue  Account  No.  18, 
"Power." 


OPERATING  EXPENSES. 35 


Group  II  —  Operation  of  Cars. 

60.  Passenger  Conductors,  Motormen,  and  Trainmen. 

This  account  includes  wages  of  conductors,  motormen,  and  other 
trainmen  engaged  in  passenger  service. 

61.  Freight  and  Express  Conductors,  Motormen,  and  Trainmen. 

This  account  includes  wages  of  conductors,  motormen,  and  other 
trainmen  engaged  in  freight,  express,  and  mail  service. 

62.  Miscellaneous  Car-Service  Employees. 

This  account  includes  the  wages  of  transfer  agents,  switch  tenders, 
switchmen,  flagmen,  watchmen,  trail-car  couplers,  bridge  tenders,  and 
other  miscellaneous  car-service  employees. 

63.  Miscellaneous  Car-Service  Expenses. 

This  account  includes  all  expenditures  for  lubricants  and  waste 
for  cars  and  electric  equipment  of  cars;  incandescent  lamps,  oil,  and 
other  suppHes  for  lighting  cars;  supplies  for  cleaning  cars;  fuel  for 
heating  cars;  tools  and  other  materials  and  supplies,  except  such  as 
are  used  for  repairs  or  renewals  of  cars  or  electric  equipment  of 
cars;  cost  of  tickets,  transfers,  and  baggage  checks;  secret  inspection; 
conductors'  books ;  punches ;  portable  registers ;  tools  for  motormen ; 
car-service  employees'  badges  and  uniforms,  and  all  other  car-service 
supplies  and  expenses. 

Similar  expenditures  for  locomotives  and  electric  equipment  of 
locomotives  should  be  charged  to  this  account. 

64.  Station  Employees. 

This  account  includes  wages  of  stationmaster,  freight,  express, 
ticket,  baggage,  and  other  station  agents;  announcers;  station  gate- 
men;  choppermen;  platform  men;  janitors,  porters,  watchmen,  and 
other  station  employees ;  warehousemen ;  f reighthouse  foremen ;  truck- 
men, checkmen,  and  other  express  and  freighthouse  employees. 

65.  Station  Expenses. 

This  account  includes  expenditures  for  heating  and  lighting  sta- 
tions, waiting  rooms,  freighthouses,  and  other  station  buildings;  rent 
of  station  buildings;  furniture;  tools,  and  implements  for  handling 
freight  and  baggage;  station  employees'  uniforms  and  badges;  water, 
ice,  and  all  other  station  expenses. 

66.  Carhouse  Employees. 

This  account  includes  wages  of  carhouse  foremen;  watchmen; 
car  placers;  car  shifters;  car,  motor,  and  brake  inspectors;  car 
cleaners;  lamp  and  headlight  tenders;  car  oilers;  car-stove  firemen; 
trolley  oilers,  and  other  carhouse  employees  not  engaged  in  making 
repairs  or  renewals.  The  cost  of  labor  used  in  shifting  trucks  and 
electric  equipment  should  not  be  charged  to  this  account,  but  to 
Account  No.  32,  33,  34,  35,  36  or  37. 


^6 OPERATING  EXPENSES. 

67.  Carhouse  Expenses. 

This  account  includes  cost  of  fuel,  light,  water,  ice,  and  all  other 
carhouse  supplies  and  expenses. 

68.  Operation  of  Signal  and  Interlocking  Systems. 

This  account  includes  wages  of  employees  engaged  in  operating 
signals  and  interlocking  systems  covering  the  movement  of  cars,  such 
as  towermen,  signalmen,  levermen,  and  lampmen;  cost  of  supplies 
used  in  operating  signal  and  interlocking  systems ;  cost  of  fuel,  water, 
light,  and  supplies  for  signal  offices. 

69.  Operation  of  Telephone  and  Telegraph  Systems. 

This  amount  includes  the  wages  of  telephone  and  telegraph  opera- 
tors ;  coat  of  chemicals  and  other  supplies  for  telephone  and  telegraph 
service;  payments  for  use  of  telephone  and  telegraph  lines,  and  other 
telephone  and  telegraph  expenses  in  connection  with  transportation. 
Repairs  and  renewals  of  telephone  and  telegraph  systems  should  not 
be  charged  to  this  account,  but  to  Account  No.  18,  "Telephone  and 
Telegraph  Systems."  The  cost  of  telephone  service  for  general 
purposes  should  be  charged  to  Account  No.  79,  "  Miscellaneous  Gen- 
eral Expenses." 

70.  Express  and   Freight   Collections   and    Delivery. 

This  account  includes  the  wages  of  drivers  and  helpers  employed 
on  wagons  which  are  used  for  the  collection  and  delivery  of  express 
matter;  amounts  paid  for  handling  express  matter  in  wagons  or  other 
vehicles,  and  other  expenses  incident  to  the  collection  and  delivery 
of  express  matter,  not  included  in  Account  No.  40,  "Horses  and 
Vehicles,"  or  No.  86,  "Stable  Expenses." 

71.  Loss  and  Damage. 

This  account  includes  all  expenditures  for  loss,  damage,  delays, 
and  destruction  of  freight,  express,  and  baggage  intrusted  to  a  carrier 
for  transportation,  and  all  expenses  directly  incident  thereto. 

72.  Other  Transportation   Expenses. 

This  account  includes  cost  of  getting  derailed  cars  on  track  and 
removing  obstructions  and  wreckage,  and  all  other  expenses  in  con- 
nection with  conducting  transportation  not  properly  chargeable  to 
other  accounts. 

V.  GENERAL  AND  MISCELLANEOUS. 

73.  Salaries  and  Expenses  of  General  Officers. 

This  account  includes  salaries  and  traveling  and  incidental  expenses 
of  chairman  of  the  board,  president,  vice-president,  treasurer,  secre- 
tary, comptroller,  auditor,  general  manager,  assistant  general  man- 
ager, chief  engineer,  general  superintendent,  purchasing  agent,  and 
all  other  officers  when  their  jurisdiction  extends  over  the  entire 
system. 


OPERATING  EXPENSES.  37 

74.  Salaries  and  Expenses  of  General  Office  Clerks. 

This  account  includes  the  salaries  and  traveling  and  incidental 
expenses  of  traveling  auditors,  bookkeepers,  cashiers,  paymasters, 
stenographers,  clerks  employed  in  counting  cash,  tickets,  and  trans- 
fers, and  all  other  clerks  employed  in  the  general  office. 

75.  General  Office  Supplies  and  Expenses. 

This  account  includes  the  cost  of  office  supplies,  repairs  and  re- 
newals of  office  furniture;  wages  of  janitors,  porters,  and  messengers; 
rent  and  ail  other  miscellaneous  expenses  of  general  offices.  Office 
expenses  of  departmental  officers  should  be  charged  to  the  proper 
accounts. 

76.  Law  Expenses. 

This  account  includes  all  law  expenses  except  those  incurred  in 
the  defense  and  settlement  of  damage  claims.  It  includes  salaries 
and  expenses  of  all  counsel,  solicitors,  and  attorneys,  their  clerks  and 
attendants,  and  expenses  of  their  officers ;  cost  of  law  books,  printing 
briefs,  legal  forms,  testimony,  reports,  etc. ;  fees  and  retainers  for 
services  of  attorneys  not  regular  employees ;  court  costs  and  payments 
of  special,  notarial,  and  witness  fees  not  provided  for  elsewhere ; 
expenses  connected  with  taking  depositions,  and  all  law  and  court 
expenses  not  provided  for  elsewhere. 

The  compensation  of  the  general  solicitor  or  counsel  or  other 
attorneys  engaged  partly  in  the  defense  and  settlement  of  damage 
suits  and  partly  in  other  legal  work,  should  be  apportioned  between 
this  account  and  Account  No.  82,  "  Injuries  and  Damages." 

77.  Relief  Department  Expenses. 

This  account  includes  all  salaries  and  expenses  incurred  in  con- 
nection with  conducting  a  relief  department;  also  contributions  made 
to  such  department. 

78.  Pensions. 

This  account  includes  all  pensions  paid  to  retired  employees  and 
expenses  in  connection  therewith. 

79.  Miscellaneous  General  Expenses. 

This  account  includes  the  cost  of  telephone  service,  telegrams, 
gratuities,  subscriptions,  donations  (except  those  provided  for  in 
Account  No.  46,  "Advertising,"  and  in  Account  No.  yy,  "Relief 
Department  Expenses"),  and  other  miscellaneouss  expenses  connected 
with  the  general  management  not  otherwise  provided  for. 

80.  Other  Operations — Dr. 

Coordinate  departments. — This  account  includes  the  proportion  of 
operating  expenses  chargeable  to  general  and  miscellaneous  expenses 
of  the  railway  department,  but  the  distributed  charges  for  which  are 
made  to  the  primary  accounts  of  another  coordinate  department,  such 
as  electric  light,  heat,  power,  or  gas,  within  the  same  company. 


38 OPERATING  EXPENSES. 

Joint  arrangements. — In  case  the  carrier  receives  power  or  other 
product  from  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  to  general  and  miscellaneous  expenses  should  be 
included  in  this  account  and  the  profit  or  return  upon  the  value  of 
property  used  in  such  production  should  be  included  under  "  Deduc- 
tions from  Income." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  paid  is  to  be  treated 
as  an  operating  expense  chargeable  to  Account  No.  56,  "Power 
Purchased." 

81.  Other  Operations — Cr. 

Coordinate  departments. —  To  this  account  should  be  credited  the 
proportion  of  operating  expenses  chargeable  to  general  and  miscella- 
neous expenses  of  other  coordinate  departments,  such  as  electric 
light,  power,  heat,  or  gas,  within  the  same  company,  but  the  dis- 
tributed charges  for  which  are  made  to  the  primary  accounts  of  the 
railway  department. 

Joint  arrangements. — In  case  the  carrier  produces  power  or  other 
product  for  another  company  under  any  joint  arrangement  for  the 
sharing  of  operating  expenses  and  for  a  profit  or  return  upon  the 
value  of  property  used  in  such  production,  the  proportion  of  operating 
expenses  chargeable  against  such  company  for  general  and  miscella- 
neous expenses  should  be  credited  to  this  account  and  the  profit  or 
return  upon  the  value  of  property  used  in  such  production  should 
be  included  under  Revenue  Account  No.  18,  "  Power." 

If  the  joint  arrangement  does  not  provide  for  the  separation  of 
operating  expenses  and  profit  or  return  upon  the  value  of  property 
used  in  such  production,  the  entire  amount  received  should  be 
treated  as  revenue  from  power  and  credited  to  Revenue  Account 
No.  18,  "Power." 

Undistributed  Accounts. 
83.  Injuries  and  Damages. 

This  account  includes  all  expenditures  on  account  of  persons  killed 
or  injured  and  property  damaged;  salaries  and  expenses  of  claim 
agents,  investigators,  adjusters,  and  others  engaged  in  the  investiga- 
tion of  accidents  and  adjustment  of  claims;  salaries,  fees,  and  ex- 
penses of  surgeons  and  doctors;  nursing,  hospital  attendance,  medical 
and  surgical  supplies ;  fees  and  expenses  of  coroners  and  under- 
takers ;  fees  of  witnesses  and  others ;  law  expenses  incurred  in  con- 
nection with  the  defense  or  settlement  of  damage  claims,  including 
the  compensation  of  general  solicitor  or  counsel;  salaries,  fees,  and 
expenses  pf  attorneys,  fees  of  court  stenographers ;  cost  of  law  books. 
printing  of  briefs,  court  and  other  records ;  court  costs,  expenses  con- 


OPERATING  EXPENSES.  39 


nected  wth  taking  depositions,  and  all  other  like  expenses  connected 
with  the  settlement  of  claims  for  injuries  and  damages. 

The  compensation  of  the  general  solicitor  or  counsel  and  other 
attorneys  engaged  partly  in  the  defense  or  settlement  of  damage 
suits  and  partly  in  other  legal  work  should  be  apportioned  between 
this  account  and  Account  No.  'jd,  "Law  Expenses." 

If  it  is  desired  that  the  charge  to  operating  expenses  on  account 
of  injuries  and  damages  shall  be  upon  some  arbitrary  basis,  the 
amount  so  charged  should  be  credited  to  a  reserve  account,  and  the 
actual  disbursements  above  enumerated  should  be  charged  against 
said  reserve  account. 

This  account  does  not  include  the  expenses  incurred  in  connection 
with  the  settlement  of  claims  for  loss,  damage,  or  delay  of  goods 
intrusted  for  transportation.  (See  Account  No.  71,  "Loss  and 
Damage.") 

83.  Insurance. 

This  account  includes  premiums  paid  to  insurance  companies  for 
fire,  fidelity,  boiler,  casualty,  burglary,  and  all  other  insurance. 

The  amount  set  aside  as  an  insurance  reserve  by  a  company  carry- 
ing its  own  insurance  in  whole  or  in  part,  should  be  charged  to  this 
account. 

84.  Stationery  and  Printing. 

This  account  includes  all  expenditures  for  stationery  and  printing, 
including  postage,  and  stationery  supplies,  except  as  hereinafter  pro- 
vided. The  cost  of  printing  tickets,  transfers,  and  baggage  checks 
should  be  charged  to  Account  No.  (iZ,  "  Miscellaneous  Car-Service 
Expenses."  The  cost  of  printing  briefs  and  other  legal  papers  should 
be  charged  to  Account  No.  76,  "Law  Expenses,"  or  No.  82,  "Injuries 
and  Damages."  The  cost  of  printing  signs,  posters,  and  other  adver- 
tising matter,  should  be  charged  to  Account  No.  46,  "Advertising." 
The  cost  of  mechanical  calculators,  typewriters,  duplicating  machines, 
and  other  office  appliances  if  for  use  of  general  office  should  be 
charged  to  Account  No.  75,  "  General  Office  Supplies  and  Expenses," 
or  if  for  the  use  of  departmental  officers,  to  the  proper  accounts. 

85.  Store  Expenses. 

This  account  includes  all  salaries  and  expenses  in  connection  with 
storerooms,  including  cost  of  sending  material  and  supplies  from 
general  storerooms  to  branch  storerooms,  and  the  collection  of  scrap 
material. 

86.  Stable  Expenses. 

This  account  includes  the  cost  of  feed,  keep,  and  shoeing  of  horses, 
wages  of  stablemen  and  hostlers,  veterinary  expenses,  and  all  other 
stable  expenses.  This  account  should  include  the  stable  expenses  of 
all  horses,  regardless  of  where  they  are  used.  Replacing  horses  lost 
by  death  or  worn  out  in  service,  and  repairs  and  renewals  of  harness 
and  vehicles,  should  be  charged  to  Account  No.  40,  "  Horses  and 
Vehicles." 


40      OPERATING  EXPENSES. 


87.  Rent  of  Tracks  and  Terminals. 

This  account  includes  all  payments  to  other  companies  for  rent  or 
use  of  their  tracks,  whether  on  the  basis  of  a  fixed  charge  per  month 
or  per  year,  or  a  proportion  of  interest  on  valuation  or  a  proportion 
of  expenses  incurred  in  maintaining  and  operating  such  tracks  or  on 
a  car-mileage  basis  or  a  charge  per  car  or  passenger,  or  by  any  other 
arrangement.  Also  payments  for  use  of  facilities  at  terminal  points, 
including  main  and  other  tracks,  and  freighthouse  facilities,  proportion 
of  expenses  of  handling  freight,  union  station  facilities,  etc. 

Rent  of  leased  line  no  longer  operated  by  the  lessor  company  is 
not  considered  an  operating  expense,  and  should,  therefore,  not  be 
charged  to  this  account,  but  treated  as  a  deduction  from  income  under 
"Rents  of  Leased  Lines." 

88.  Rent  of  Equipment. 

This  account  includes  payment  to  other  companies  for  rent  or  use 
of  their  cars,  electric  equipment  of  cars,  and  other  equipment. 


TEXT   OF   CLASSIFICATION    OF    OPERATING   REVENUES. 


This  classification  is  to  be  kept  entire  by  class  A,  B,  and  C,  companies. 


GENERAL  ACCOUNTS. 
Account    I.    Revenue  from  Transportation. 
Account  XL    Revenue  from  Operations  other  than  Transportation. 


PRIMARY  ACCOUNTS. 


I.  REVENUE  FROM  TRANSPORTATION. 

1.  Passenger  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  passengers. 

To  this  account  should  be  credited  a  carrier's  proportion  of 
receipts  from  the  sale  of  tickets  and  the  collection  of  cash  fares ;  also 
overcollections  made  in  excess  of  determined  rates,  such  overcollec- 
tions  to  be  held  subject  to  claim.  This  account  should  be  charged 
with  amounts  paid  for  fares  refunded ;  tickets  redeemed ;  also  amounts 
paid  for  transferring  passengers  and  baggage  between  stations  or 
depots,  except  in  cases  where  the  transfer  of  both  passengers  and 
baggage  is  provided  for  in  the  division  of  the  through  rate. 

Note  A. — Cash  fare  penalty  collections  made  by  conductors  and  the  pro- 
portion of  amounts  collected  on  sale  of  mileage  tickets  and  mileage  creden- 
tials subject  to   refund  should   not  be  credited  to  Passenger   Revenue. 

Note  B. — Passenger  Revenue  should  be  credited  with  mileage  tickets  only 
as  the  mileage  therefrom  is  honored  for  transportation.  Receipts  from  mile- 
age books  when  sold  should  be  credited  to  an  open  account,  which  account 
should  be  charged  and  Passenger  Revenue  credited  as  the  mileage  is  honored. 
A  similar  practice  may  be  followed  in  connection  with  the  sale  of  strip,  cou- 
pon, and  other  tickets. 

2.  Baggage  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  baggage  in  excess  of  free  authorized  allowances;  also 
packages,  articles,  dogs,  etc.,  transported  as  baggage.  To  this  account 
should  be  charged  all  baggage  refunds. 

3.  Parlor,  Chair,  and  Special  Car  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  in  fares  collected 
from  passengers  for  seats  in  parlor,  observation,  chair,  and  other 
special  passenger  cars  operated  by  railway  companies.  This  account 
also  includes  revenue  from  cars  chartered  for  special  passenger  service. 
To  this  account  should  be  charged  authorized  refunds  and  tickets 
redeemed. 

[41] 


42 OPERATING   REVENUES. 

4.  Mail  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  mails  and  for  the  use  of  railway  post-office  cars,  special 
facilities  and  bonuses  for  special  mail  transportation.  To  this  account 
should  be  charged  fines  and  penalties  imposed  by  the  Government 
when  not  collected  from  agents  or  employees. 

5.  Express  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation and  for  facilities  on  cars,  and  at  stations  incident  to  the 
transportation  of  express  matter,  not  including  the  separate  rents  of 
offices  at  stations.  (See  Account  No.  17,  "Rents  of  Buildings  and 
Other  Property.") 

When  a  railway  company  transacts  an  express  business  through  its 
regular  railway  organization,  the  earnings  therefrom  should  be  cred- 
ited to  this  account. 

The  term  "  express  "  is  intended  to  cover  matter  handled  at  a  higher 
rate  than  freight  on  account  of  quicker  service  or  collection  and 
delivery. 

6.  Milk  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  milk  and  cream.  To  this  account  should  be  charged 
refunds  and  overcharges  on  milk  and  cream  so  carried. 

7.  Freight  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  the  trans- 
portation of  freight. 

To  this  account  should  be  credited  a  carrier's  proportion  of  receipts 
for  freight  transportation;  also  overcollections  made  in  excess  of 
proper  rates,  such  overcollections  to  be  held  subject  to  claim.  To 
this  account  should  be  charged  overcharges  paid  resulting  from  the 
use  of  erroneous  rates,  weights,  or  classification;  amounts  paid  for 
switching  absorbed,  authorized  allowances,  uncollected  earnings  on 
freight  destroyed  in  transit  and  on  short  and  lost  freight,  also  un- 
collectible undercharges  determined  after  delivery  has  been  made. 

8.  Switching  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  for  switching 
service.     To  it  should  be  charged  all  overcharges  on  such  switching. 

9.  Miscellaneous  Transportation  Revenue. 

This  account  includes  amounts  earned  by  a  carrier  from  trans- 
portation not  otherwise  provided  for. 

II.  REVENUE  FROM  OPERATIONS  OTHER  THAN  TRANS- 
PORTATION. 

10.  Station  and  Car  Privileges. 

This  account  includes  a  carrier's  revenues  from  weighing,  vending, 
and  other  automatic  machines  located  at  stations;  from  advertising 


OPERATING    REVENUES. 43 

at  stations  and  on  cars;  from  news  companies  or  others  for  the 
privilege  of  operating  news  stands  at  stations  and  selling  papers, 
periodicals,  fruit,  etc-,  on  cars;  from  telephone  companies  for  the 
privilege  of  installing  and  operating  commercial  telephones  at  stations, 
and  from  other  similar  sources. 

11.  Parcel-Room  Receipts. 

This  account  includes  a  carrier's  revenues  from  the  operation  of 
parcel  rooms  the  expenses  of  which  are  included  in  operating  ex- 
penses. 

12.  Storage. 

This  account  includes  a  carrier's  revenues  for  storage  of  freight 
and  baggage.     To  it  should  be  charged  authorized  refunds. 

13.  Car  Service. 

This  account  includes  amounts  accruing  as  penalties  for  delay  in 
loading  or  unloading  cars  (demurrage).  To  it  should  be  charged 
authorized  refunds. 

14.  Telegraph  and  Telephone  Service. 

This  account  includes  a  carrier's  revenues  from  commercial  tele- 
graph and  telephone  business  transacted  by  it  when  the  expense  of 
transacting  such  business  cannot  be  separated  from  the  expense  of 
conducting  the  railway  service;  amounts  received  from  telegraph 
and  telephone  companies,  whether  proportion  of  earnings  or  other- 
wise, for  the  privilege  of  transacting  a  commercial  telegraph  or  tele- 
phone business  in  offices  along  the  carrier's  lines,  when  the  carrier 
furnishes  some  service  of  its  employees  whose  wages  are  included  in 
operating  expenses. 

Note. — When  a  telegraph  or  telephone  company  rents  the  telegraph  or  tele- 
phone line  of  a  carrier  and  pays  all  expenses  incident  to  its  maintenance  and 
operation,  the  rent  received  should  be  treated  as  Income. 

15.  Rents  of  Tracks  and  Terminals. 

This  account  includes  all  compensation  received  for  the  use  of 
tracks,  electric  lines,  terminals,  and  bridges,  on  whatever  basis  such 
compensation  may  be  determined.  It  may  be  a  fixed  sum  per  annum 
or  a  fluctuating  rent  based  upon  the  number  of  car-miles  run,  passen- 
gers carried,  etc. 

Income  from  leased  lines  not  operated  by  the  lessor  should  be  in- 
cluded in  Miscellaneous  Income. 

16.  Rents  of  Equipment. 

This  account  includes  all  rent  received  for  cars,  electric  equipment 
of  cars,  and  other  equipment  on  whatever  basis  such  rent  may  be 
determined. 

17.  Rents  of  Buildings  and  Other  Property. 

This  account  includes  a  carrier's  revenues  from  rents  of  buildings 
land,  and  other  property,  such  as  depot  and  station  grounds  and 
buildings,  general  and  other  offices,  rooms  rented  at  stations,  docks, 


44  OPERATING   REVENUES. 

wharves,   ferry  landings,  section  and  other  houses,  etc.,  when  such 
property  is  used  in  connection  with  operations. 

Note. — Income  from  rent  of  real  estate,  purchased  or  conducted  as  an  out- 
side investment,  should  be  included  in  Miscellaneous  Income,  after  deducting 
all  taxes,  insurance,  water  rents  or  rates,  cost  of  repairs,  and  other  expenses 
connected  with  such  real  estate. 

i8.  Power. 

Sale  of  Power. — This  account  includes  all  receipts  from  the  sale 
of  power,  whether  for  lighting,  heating,  or  motive  purposes.  If  the 
company  conducts  a  general  lighting  and  power  business,  as  well  as 
a  railway  business,  the  receipts  from  such  lighting  and  power  business 
should  not  be  credited  to  this  account,  but  to  a  separate  account.  The 
expenses  of  conducting  such  lighting  and  power  business  should  be 
excluded  from  the  operating  expenses  of  the  railway  through  the 
means  of  the  several  accounts  entitled  "Other  Operations — Cr." 

Joint  Electric  Rent  Revenue. —  When  a  carrier  engages  in  the 
production  of  power  for  the  benefit  of  another  company  or  com- 
panies under  an  arrangement  for  the  apportionment  of  expenses,  if 
such  arrangement  provides  for  the  receipt  by  the  carrier  of  any  profit 
or  return  upon  its  investment,  such  profit  or  return  should  be  credited 
to  this  account.  Such  profit  or  return  must  be  over  and  above  any 
provision  for  wear  and  tear  and  depreciation  in  the  said  production, 
and  the  amount  thereof  should  be  as  provided  in  the  arrangement 
under  which  the  joint  production  occurs. 

ig.  Miscellaneous. 

This  account  includes  all  revenue  from  operations  other  than  trans- 
portation not  included  in  the  preceding  revenue  accounts^ 


45 


TEXT     OF     CLASSIFICATION     OF     EXPENDITURES     FOR 
ROAD  AND  EQUIPMENT. 


This  classification  is  to  be  kept  entire  by  class  A,  B,  and  C,  companies. 

Special  Note. — Where  the  consideration  in  the  transaction  shown  in  any 
entry  relating  to  road  and  equipment  is  anything  other  than  money,  the  actual 
consideration  should  be  shown  in  the  entry,  and  the  actual  cash  value  thereof 
shown  in  the  values  columns. 


GENERAL  ACCOUNTS. 
Account      I.    Road. 
Account    II.     Equipment. 
Account  III.    General  Expenditures. 

PRIMARY  ACCOUNTS. 


I.  ROAD. 

1.  Engineering  and  Superintendence. 

To  this  account  should  be  charged  all  expenditures  for  services  of 
engineers,  draftsmen,  and  superintendents  employed  on  preliminary 
and  construction  work,  and  all  expenses  incident  to  the  work. 

Note  A. — When  employees  enumerated  above  are  engaged  in  work  not 
chargeable  to  construction,  their  pay  and  expenses  should  be  charged  to  the 
specific  work  on  which  engaged. 

Note  B. — When  any  of  the  expenses  above  enumerated  can  be  charged 
directly  to  the  account  for  which  incurred,  they  should  be  so  charged,  and 
not  to  this  account. 

2.  Right  of  Way. 

To  this  account  should  be  charged  the  cost  of  land  acquired  for 
roadbed;  expenses  of  appraisals,  or  juries,  commissioners,  or  arbi- 
trators in  condemnation  cases;  cost  of  removal  of  buildings  (if  upon 
right  of  way,  and  not  included  in  property  purchased)  ;  commissions 
paid  outside  parties  for  purchase  of  properties  for  these  purposes; 
cost  of  plats,  abstracts,  notarial  fees,  recording  deeds,  etc.,  and  pay- 
ments for  abutting  damages. 

Note. — The  estimated  value  of  property  not  required  in  connection  with 
the  operation  of  the  road  after  completion  thereof,  but  acquired  and  charged 
to  this  account  in  connection  with  land  needed  for  right  of  way,  should,  upon 
completion  of  the  road,  be  credited  to  this  account  and  charged  to  an  appro- 
priate property  account.  Where  such  property  is  sold  upon  or  prior  to  the 
completion  of  the  road,  the  proceeds  of  sale  thereof  should  be  credited  to 
this  account. 

3.  Other  Land  Used  in  Electric  Railway   Operations. 

To  this  account  should  be  charged  the  cost  of  land  acquired  for  use 
directly  in  connection  with  the  operation  of  the  road,  but  in  excess  of, 


46  ROAD  AND  EQUIPMENT. 


and  in  addition  to  that  actually  required  for  roadbed,  including  all 
expenses  incurred  in  connection  with  such  acquisition,  as  enumerated 
in  Account  No.  2,  "Right  of  Way." 

4.  Grading. 

To  this  account  should  be  charged  the  cost  of  grading  roadbed, 
whether  excavations  or  embankments;  reconstructing  pikes  or  roads; 
ditching  roadbed;  and  ditches  for  waterways.  This  account  should 
include  the  cost  of  retaining  walls  and  other  masonry  or  riprap  for 
the  protection  of  embankments,  cuts,  and  slopes. 

5.  Ballast. 

To  this  account  should  be  charged  the  cost  of  ballast,  whether  of 
broken  stone,  slag,  gravel,  or  other  material  specially  provided  for 
this  purpose;  also  the  cost  of  loading,  hauling,  and  unloading  along- 
side of  track  and  of  transportation. 

6.  Ties. 

To  this  account  should  be  charged  the  cost  of  cross,  switch,  bridge, 
and  other  ties  and  railway  crossing  timbers  laid  in  main  and  repair 
tracks,  sidings,  and  spurs;  in  tunnels,  station,  shop  and  other  yards; 
on  wharves,  piers,  track  scales,  inclines,  bridges,  trestles,  culverts,  in 
carhouses,  shops,  and  storehouses,  and  on  transfer  tables  and  turn- 
tables. To  this  account  should  be  charged  also  the  cost  of  transporta- 
tion, inspection,  handling  (except  final  distribution),  and  any  process 
of  preservation. 

7.  Rails,  Rail  Fastenings,  and  Joints. 

To  this  account  should  be  charged  the  cost  of  rails,  rail  fastenings, 
and  joints  laid  in  main  and  repair  tracks,  sidings,  and  spurs;  in 
tunnels,  stations,  shop  and  other  yards;  on  wharves,  piers,  track 
scales,  inclines,  bridges,  trestles,  culverts,  in  carhouses,  shops,  and 
storehouses,  and  on  transfer  tables  and  turntables.  To  this  account 
should  be  charged  also  the  cost  of  transportation,  inspection,  and 
handling  (except  final  distribution). 

8.  Special  Work. 

To  this  account  should  be  charged  the  cost  of  special  work,  in- 
cluding steam  and  street  railroad  crossings,  cross-overs,  curves,  frogs, 
run-offs,  switches,  switch-mates,  and  turn-outs.  To  this  account 
should  also  be  charged  the  cost  of  transportation,  inspection,  and 
handling,  (except  final  distribution). 

9.  Underground  Construction. 

This  account  is  to  be  used  only  by  railways  operated  by  under- 
ground electric  contact  system,  or  by  those  operated  by  cable  traction. 

To  this  account  should  be  charged  the  cost  of  underground  con- 
struction, including  yokes,  concrete  work,  manhole  frames  and  covers, 
slotrails,  drainpipes,  pulleys,  sheaves,  and  other  fixtures  and  ap- 
purtenances peculiar  to  underground  electric  or  cable  construction. 


ROAD   AND   EQUIPMENT. 47 

To  this  account  should  be  charged  also  the  cost  of  transportation, 
inspection,  and  handling  (except  final  distribution). 

Note. — The  cost  of  track  rails,  track  rail  fastenings  and  joints,  and  electric 
contact  rails  and  insulators,  and  cables  of  cable  railways,  should  not  be 
charged  to  this  account. 

10.  Paving. 

To  this  account  should  be  charged  cost  of  labor  and  material  for 
paving  about  tracks  and  special  work,  and  cross  walks  incidental  to 
track  construction. 

11.  Track  Laying  and   Surfacing. 

To  this  account  should  be  charged  the  cost  of  distributing,  laying, 
spacing,  and  lining  ties;  cost  of  laying,  jointing  and  spiking  rails; 
surfacing  and  lining  track,  and  labor  of  placing  frogs,  switches,  and 
special  work;  cost  of  track  tools;  cost  of  spreading  ballast  and  putting 
it  under  track;  expenses  of  distributing  track  material,  and  cost  of 
transportation  of  men,  tools,  appliances  and  outfits  used  on  this  work. 

12.  Roadway  Tools. 

To  this  account  should  be  charged  the  cost  of  the  first  outfit  of 
tools,  including  hand  and  push  cars,  velocipedes,  speeders,  etc,  fur- 
nished section,  bridge,  carpenter,  and  other  gangs  properly  to  equip 
them  to  protect,  maintain,  and  repair  the  property  when  it  is  opened 
for  the  handling  of  commercial  traffic. 

13.  Tunnels. 

To  this  account  should  be  charged  the  cost  of  tunneling,  including 
such  timber  as  may  be  used ;  cost  of  material  used,  and  labor  expended 
in  the  construction  of  tunnels. 

Note. — This  account  does  not  include  cost  of  the  track  through  the  tunnel 
or  of  surfacing  such  track. 

14.  Elevated   Structures  and  Foundations. 

This  account  is  intended  to  be  used  only  by  companies  operating  an 
elevated  railway  system. 

To  this  account  should  be  charged  cost  of  all  material  used  and  labor 
expended  in  the  construction  of  elevated  structures  and  foundations, 

15.  Bridges,  Trestles,  and  Culverts. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  the  construction  of  bridges  and  trestles  erected 
to  carry  tracks  over  streams,  ravines,  streets,  or  other  railways,  and 
culverts,  both  substructure  and  superstructure,  including  transporta- 
tion. This  acccount  should  include  cost  of  abutments,  piers,  supports, 
draw  and  pier  protection;  machinery  to  operate  drawbridges,  guard 
rails,  masonry  ends,  and  wing  walls  for  culverts;  cost  of  inspection 
of  bridge  material;  cost  of  tests;  cost  of  wing  dams,  cribs,  or  ice 
breakers  for  regulating  the  current  of  a  stream  or  breaking  up  ice 
jams;  also  labor  and  material  used  in  painting  structures. 

Note. — Any  structure  carrying  tracks  over  other  tracks,  a  stream,  ravine, 
highway,    or   canal   should  be   considered   a   bridge   or  culvert.      The  cost  of 


48 ROAD  AND  EQUIPMENT. 

structures  carrying  other  tracks,  canals,  highways,  etc,  over  a  carrier's  track 
should  be  charged  to  Account  No.  i6,  "Crossings,  Fences,  Cattle  Guards,  and 
Signs." 

i6.  Crossings,    Fences,    Cattle    Guards,    and    Signs. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  street,  road,  and  farm  crossings  at 
grade;  overhead  bridges  and  viaducts;  roadways  of  undergrade  foot 
or  wagon  crossings;  crosssing  gates  and  warning  signals;  cost  of 
drainage  and  excavations  for  undergrade  crossings;  and  payments 
and  assessments  for  street  repairs  or  sewers  at  crossings;  right-of- 
way  fences,  snow  and  sand  fences,  cattle  guards,  wing  fences,  aprons, 
and  hedges;  mile,  section,  warning,  and  other  roadway  signs. 

17.  Interlocking   and   Other   Signal   Apparatus. 

To  this  acconnt  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  interlocking  and  other  signal  apparatus 
complete. 

18.  Telegraph  and  Telephone  Lines. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  telegraph  and  telephone  lines,  includ- 
ing conduits,  poles,  cables,  wires,  and  instruments;  also  labor  em- 
ployed in  the  construction  work,  cost  of  all  tools  used,  and  cost  of 
transportation. 

Note. — If  telegraph  or  telephone  wires  are  carried  on  poles  and  fixtures  or 
in  conduits  used  for  other  purposes,  the  cost  of  such  poles  and  fixtures  or 
conduits  should  be  charged  to  Account  No.  19,  "  Poles  and  Fixtures,"  or 
Account  No.   20,  "Underground  Conduits." 

19.  Poles  and  Fixtures. 

To  this  account  should  be  charged  the  cost  of  poles,  cross-arms, 
and  insulating  pins;  brackets  and  other  pole  fixtures;  braces  and 
other  supports  for  holding  the  poles  in  position;  also  structures  for 
supporting  the  overhead  electric  railway  construction,  and  all  labor 
expended  in  connection  with  the  construction  of  pole  lines  or  struc- 
tures. 

20.  Underground  Conduits. 

To  this  account  should  be  charged  all  material  used  and  labor  ex- 
pended in  constructing  conduits  required  for  underground  wires  and 
cables,  including  manholes,  sewer  connections,  sewer  traps  and  all 
material  necessary  for  the  completion  of  the  conduit  system. 

21.  Transmission  System. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  high-tension  transmission  system, 
including  cables,  wires,  insulators,  and  insulating  material. 

Note. — In  electric  railway  operations,  when  the  electric  current  generated 
(or  received)  is  changed  by  means  of  (a)  rotary  converters  or  (b)  motor 
generator  sets  or  (c)  static  transformers  (substation  apparatus),  that  portion 
of  the  line  (or  outside  conductor  system)  carrying  current  of  other  than  the 


ROAD  AND  EQUIPM^ENT. 49 

operating  kind  or  voltage  shall  be  classed  as  the  "Transmission  System."  Tic 
lines  between  generating  stations  and  substations  shall  follow  the  same  rule 
as  other  lines. 

When  the  electric  current  is  generated  (or  received)  and  used  substantially 
unchanged  in  voltage  and  kind,  the  line  (or  outside  conductor  system),  in- 
cluding feeders,  trolley  wire,  booster  circuits,  and  supplementary  return  (if 
any),   shall   be  classed  wholly  as   the   "  Distribution    System." 

22.  Distribution  System. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  distribution  system,  including  over- 
head and  underground  feeders  for  transmitting  low-tension  power 
from  power  stations  and  substations,  including  insulators  and  con- 
nections; track  bonding,  including  track  bonds,  cost  of  punching  and 
drilling  rails  for  same;  overhead  trolley  lines,  including  cost  of 
trolley,  guard,  span,  strain,  supplementary,  and  other  wires,  and  all 
catenary  construction  used  in  connection  with  overhead  trolley  system ; 
cost  of  third  rail,  braces  and  supports  for  same,  insulating  devices, 
materials  used  for  covering  and  protecting  same,  and  all  fixtures 
and  appliances  connected  with  third-rail  conductors;  cost  of  under- 
ground contact  rails,  and  appliances  used  in  underground  contact 
system,  including  rails,  braces,  supports  and  insulating  devices. 

Note. — In  electric  railway  operations,  when  the  electric  current  generated 
(or  received)  is  changed  by  means  of  (a)  rotary  converters  or  (b)  motor 
generator  sets  or  (c)  static  transformers  (substation  apparatus),  that  portion 
of  the  line  (or  outside  conductor  system)  carrying  current  of  other  than  the 
operating  kind  or  voltage  shall  be  classed  as  the  "Transmission  System."  Tie 
lines  between  generating  stations  and  substations  shall  follow  the  same  rule 
as  other  lines. 

When  the  electric  current  is  generated  (or  received)  and  used  substantially 
unchanged  in  voltage  and  kind,  the  line  (or  outside  conductor  system)  in- 
cluding feeders,  trolley  wire,  booster  circuits,  and  supplementary  return  (if 
any),    shall   be   classed   wholly  as  the    "  Distribution   System." 

23.  Dams,  Canals,  and  Pipe  Lines. 

To  this  account  should  be  charged  the  cost  of  all  dams,  canals, 
aqueducts,  pipe  lines,  and  penstocks  devoted  to  the  utilization  of 
water  power  and  the  delivery  of  the  water  to  the  inlet  valve  of  the 
turbme  or  water  wheel,  also  that  of  all  wasteways  from  the  outlet  of 
the  draft  tube  to  the  point  of  final  discharge.  This  includes  all  gates, 
valves,  and  other  accessories  of  such  dams,  also  wasteways,  sluices, 
forebays,  grids,  walls,  fences,  etc.,  for  the  protection  of  such  canals 
and  pipe  lines,  and  all  trestles  and  other  supporting  structures;  also 
all  viaducts,  bridges,  foot  bridges,  etc.,  over  and  acccessory  to  or 
necessitated  by  such  canals,  aqueducts,  and  pipe  lines. 

24.  Power-Plant  Buildings. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  erecting  buildings  to  be  used  as  power-gener- 
ating plants,  including  excavations,  foundations,  drainage;  gas  and 
water  pipes  and  connections;  grading  grounds,  and  furniture  and 
fixtures  when  built  into  and  constituting  a  part  of  the  building. 


50  ROAD  AND  EQUIPMENT. 


35.  Substation  Buildings. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  erecting  buildings  to  be  used  as  power  substations, 
or  storage-battery  buildings,  including  excavations,  foundations,  drain- 
age; gas  and  \,?ater  pipes  and  connections;  grading  grounds;  and 
furniture  and  fixtures,  when  built  into  and  constituting  a  part  of  the 
building. 

26.  General  Office  Buildings. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  erecting  buildings  devoted  to  general  office  pur- 
poses, the  cost  of  all  fixtures  thereto  attached,  and  the  cost  of  furni- 
ture for  the  equipment  of  such  buildings. 

Note. — The  cost  of  land  occupied  by  general  office  buildings  should  be 
charged  to  Account  No.  3,  "Other  Land  used  in  Electric  Railway  Opera- 
tions." 

27.  Shops  and  Carhouses. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  erecting  all  buildings  to  be  used  as  shops,  car 
sheds,  or  carhouses;  plants  for  furnishing  power  for  heating  and 
lighting  the  buildings;  and  oil  houses,  sand  houses,  and  storehouses; 
preparing  grounds  before  and  clearing  up  same  after  construction; 
foundations;  painting;  sewerage  systems;  connections  with  water- 
supply  systems;  architects'  fees  for  drawing  plans  and  supervision  of 
construction;  and  transportation  and  incidental  expenditures. 

28.  Stations,  Waiting  Rooms,  and  Miscellaneous  Buildings. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  on  stations,  waiting  rooms,  and  other  buildings  not 
provided  for  elsewhere  in  this  Classification,  including  cost  of  trans- 
portation; station  signs,  platforms,  sidewalks,  excavations,  founda- 
tions, drainage;  water,  gas,  and  sewer  pipes  and  connections;  steam- 
heating  apparatus,  stoves,  electric  light  and  power  fixtures,  including 
wiring  for  same;  grading  and  putting  grounds  in  order  after  build- 
ings have  been  finished ;  electric  bells,  elevators,  and  all  other  material, 
furniture,  or  fixtures  used  to  complete  the  buildings ;  wells  for  water 
supply  of  stations;  salaries  and  expenses  of  architects;  also  cost  of 
fences,  hedges,  turnstiles,  etc.,  around  station  grounds. 

29.  Docks   and  Wharves. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  constructing  docks,  wharves,  ferry  or  other  land- 
ings, and  inclines  to  transfer  steamers,  including  dredging. 

Note. — The  cost  of  ground  on  which  docks  or  wharves  are  built  and  of 
riparian  or  water  front  rights  in  connection  therewith  should  be  charged  to 
Account  No.  3,  "Other  Land  used  in  Electric  Railway  Operations." 

30.  Pov^rer-Plant  Equipment. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  equipping  plants  for  generating  power;  cost  of 
engines,  boilers,  pumps,  condensers,  and  all  equipment  for  generating 


ROAD  AND  EQUIPM;ENT.  51 


Steam  power;  dynamos,  generators,  wiring  and  appliances,  and  all 
equipment  for  generating  electric  current;  foundations  for  any  of 
the  foregoing  equipment;  switchboards  and  all  fixtures  and  appliances 
connected  therewith. 

Note. — The  cost  of  cables  and  of  machinery  for  the  propulsion  of  cables 
used  in  the  operation  of  cable  or  incline  railways  should  be  charged  to  this 
account. 

31.  Substation  Equipment. 

To  this  account  should  be  charged  the  cost  of  material  used  and 
labor  expended  in  equipping  power  substations;  cost  of  storage  bat- 
teries, transformers  and  rotary  converters,  including  foundations 
therefor;  switchboards,  and  all  fixtures  and  appliances  connected 
therewith. 

32.  Shop  Equipment. 

To  this  account  should  be  charged  the  cost  of  machinery  and 
tools  used  in  shops  or  carhouses,  including  foundations  therefor; 
and  cost  of  loading,  unloading,  and  placing  machinery  in  position. 
This  account  includes  the  cost  of  stationary  engines  and  boilers, 
motors,  compressors,  shafting,  belting,  cranes,  forges,  and  all  other 
machinery  and  tools  necessary  to  first  equip  shops. 

33.  Park  and  Resort  Property. 

To  this  account  should  be  charged  the  cost  of  property  in  amuse- 
ment parks  or  resorts. 

Note. — The  cost  of  land  used  for  such  purposes  should  be  charged  to 
Account  No.  3,  "  Other  Land  used  in  Electric      Railway  Operations." 

34.  Cost  of  Road  Purchased. 

To  this  account  should  be  charged  amounts  paid  for  road  purchased. 
In  this  connection  attention  is  specifically  directed  to  the  note  at  the 
beginning  of  this  classification.  Where  payment  is  made  by  an  issue 
of  the  company's  securities  or  other  commercial  paper,  the  cash  value 
thereof  at  the  time  of  such  payment  should  be  charged. 

Where  the  purchase  price  paid  includes  equipment,  in  addition  to 
the  road,  the  equipment  received  should  be  appraised  and  the  appraised 
value  thereof  should  be  charged  to  the  appropriate  equipment  ac- 
counts, the  difference  between  same  and  the  total  amount  paid  in 
cash,  or  the  cash  value  of  securities  issued  in  payment,  being  charged 
to  this  account. 

When  contracts  are  entered  into  for  the  construction  of  a  com- 
pleted road  for  a  fixed  amount,  whether  payable  in  cash  or  in  the 
company's  securities,  the  amount  paid  in  cash,  or  the  cash  value  of 
the  securities  issued  in  payment,  should  be  charged  to  this  account. 
In  case  the  contract  amount  includes  equipment  in  addition  to  the 
road,  the  value  of  the  equipment  should  be  ascertained  by  appraise- 
ment and  treated  as  above  provided. 


52       ROAD  AND  EQUIPM^ENT. 

II.  EQUIPMENT. 

35.  Cars. 

To  this  account  should  be  charged  all  expenditures  for  passenger, 
baggage,  express,  freight,  mail,  and  other  cars  from  the  operation  of 
which  revenue  is  derived. 

The  term  "  cars  "  includes  car  bodies  and  trucks,  and  all  fixtures  or 
appliances  inside  of  or  attached  to  the  car  bodies  or  trucks  (except 
the  electric  equipment  of  the  cars). 

36.  Locomotives. 

To  this  account  should  be  charged  all  expenditures  for  locomotives, 
including  all  appurtenances,  furniture,  fixtures,  and  electric  equipment 
necessary  to  fit  them  for  service. 

37.  Electric  Eqmpment  of  Cars. 

To  this  account  should  be  charged  all  expenditures  for  electric 
equipment  and  wiring  of  all  cars,  whether  revenue  or  work  cars, 
including  labor,  material,  tools,  freight,  hauling  of  material,  and 
all  other  expenses  incident  to  the  work. 

38.  Other  Rail  Equipment. 

To  this  account  should  be  charged  all  expenditures  for  water  cars, 
sprinkling  cars,  sand  cars,  salt  cars,  supply  cars,  and  other  work  cars; 
snow  plows,  sweepers,  scrapers,  and  miscellaneous  snow  equipment. 

39.  Miscellaneous  Equipment. 

To  this  account  should  be  charged  all  expenditures  for  horses, 
harness,  wagons,  automobiles,  and  other  road  vehicles. 

III.  GENERAL    EXPENDITURES. 

40.  Law   Expenses. 

To  this  account  should  be  charged  expenditures  of  the  following 
nature,  incurred  during  the  progress  of  the  construction  of  a  road: 
The  pay  and  expenses  of  all  counsel,  solicitors,  and  attorneys,  their 
clerks  and  attendants  and  expenses  of  their  offices;  printing  briefs, 
legal  forms,  testimony,  reports,  etc. ;  payments  to  arbitrators  for  the 
settlement  of  disputed  questions;  costs  of  suits  and  payments  of 
special  fees,  notarial  fees,  and  witness  fees  not  elsewhere  provided 
for,  and  expenses  connected  with  taking  depositions;  also  all  legal 
and  court  expenses. 

Note. — When  any  of  the  expenses  above  enumerated  can  be  charged  di- 
rectly to  the  account  for  which  incurred,  they  should  be  so  charged,  and  not 
to  this  account. 

41.  Interest. 

To  this  account  should  be  charged  interest  on  loans  affected  and 
on  notes  issued  for  money  borrowed  for  construction  purposes  or  for 
purchase  of  equipment;  interest  on  overdue  payments  to  contractors 
or  other  creditors ;  discounts  and  commissions  on  securities  issued  for 
construction  purposes  or  to  raise  funds  for  construction;  and  interest 


ROAD  AND  EQUIPM^ENT. ^ 53 

and  exchange  on  other  commercial  paper  issued  for  similar  purposes. 
Interest  on  bonds  and  other  securities,  including  equipment  bonds  or 
car-trust  notes,  paid  or  accrued  during  construction  and  before  line 
is  opened  for  operation,  is  chargeable  to  this  account.  To  this  ac- 
count should  be  credited  all  interest  received  on  moneys  acquired  for 
purposes  of  purchase  or  construction  of  road  or  equipment. 

Note. — The  Interstate  Commerce  Commission  prescribe  that  discounts  and 
commissions  on  securities  issued  for  construction  purposes  or  to  raise  funds 
for  construction  should  not  be  charged  to  this  account  or  considered  as  a 
proper  charge  against  construction. 

42.  Injuries  and  Damages. 

This  account  includes  all  expenses  incident  to  injuries  to  persons 
or  damage  to  property  caused  directly  in  connection  with  construc- 
tion of  road  and  equipment;  proportion  of  salaries  and  expenses  of 
physicians  and  surgeons ;  nursing  and  hospital  attendance ;  medical 
and  surgical  supplies;  artificial  limbs;  railway  and  carriage  fares  for 
conveying  injured  persons  and  attendants;  also  proportion  of  pay 
and  expenses  of  claim  adjusters  and  their  clerks,  witness  fees,  and 
pay  and  expenses  of  employees  and  others  called  in  consultation  in 
relation  to  the  adjustment  of  claims  coming  under  this  head. 

Note  A. — When  any  of  the  expenses  enumerated  above  can  be  charged 
directly  to  the  account  for  which  incurred,  they  should  be  so  charged,  and 
not  to  this  account. 

Note  B. — Expenses  in  connection  with  the  conduct  of  suits  not  otherwise 
provided  for  should  be  charged  to  Account  No.  40,  "Law  Expenses,"  but  the 
amount  of  final  judgments,  including  plaintiffs'  court  costs  should  be  charged 
to  this  account. 

43.  Taxes. 

To  this  account  should  be  charged  all  taxes  and  assessments  levied 
and  paid  on  property  belonging  to  the  company  while  under  con- 
struction and  before  the  road  is  opened  for  commercial  operation, 
except  special  taxes  assessed  for  street  and  other  improvements,  such 
as  grading,  sewering,  curbing,  guttering,  paving,  sidewalks,  etc.,  which 
should  be  charged  to  the  account  to  which  the  property  affected  was 
charged. 

44.  Miscellaneous. 

To  this  account  should  be  charged  organization  expenses,  including 
the  payment  of  all  necessary  fees;  the  cost  of  printing  certificates  of 
stocks  and  bonds,  with  payments  to  trustees  and  expenses  incurred  in 
the  disposal  of  securities ;  salaries  and  expenses  of  executive  and 
general  officers  of  a  road  under  construction  and  of  clerks  in  general 
offices  engaged  on  construction  accounts  or  work;  rent  and  repair  of 
general  oflSces  when  rented,  and  furniture  and  office  expenses;  also 
all  items  of  a  special  and  incidental  nature  which  can  not  properly  be 
charged  to  any  other  account  in  this  Classification. 


INDEX  OF  PRIMARY  ACCOUNTS. 


The  letters  A,  B  and  C,  opposite  the  names  of  the  accounts,  indicate  that  the 
accounts  severally  so  designated  are  to  be  kept  by  companies  of  the  classes  having 
like  designations. 


OPERATING  EXPENSES : 

I.  Way  and  Structures —  Page 

ABC  I.     Superintendence  of  Way  and  Structures 20 

C   2-19.     Maintenance  of  Way 20 

B  2-12.          Maintenance  of  Roadway  and  Track 20 

A  2.               Ballast  .  .  .  • 20 

A  3.               Ties  .  .  , . ; 20 

A  4-               Rails  .  . 21 

A  5.               Rail  Fastenings  and  Joints 21 

A  6.               Special  Work 21 

A  7.               Underground  Construction   21 

A  8.               Roadway  and  Track  Labor 22 

A  9.                Paving 22 

A  10.  Miscellaneous  Roadway  and  Track  Expenses . .  22 

A  II.                Cleaning  and  Sanding  Track.  • 22 

A  12.                Removal  of  Snow,  Ice,  and  Sand 23 

B  13-19.          Other  Maintenance  of  Way •  • 23 

A  13.               Tunnels 23 

A  14.                Elevated  Structures  and  Foundations 23 

A  15.                Bridges,  Trestles,  and  Culverts 23 

A  16.  Crossings,  Fences,  Cattle  Guards,  and  Signs...  24 

A  17.                Signal  and  Interlocking  Systems 24 

A  18.               Telephone  and  Telegraph  Systems 24 

A  19.                Other  Miscellaneous  Way  Expenses 24 

C  20-24.    Maintenance  of  Electric  Lines 25 

A  B  20,          Poles  and  Fixtures 25 

A  B  21.          Underground  Conduits   25 

A  B  22.          Transmission  System 25 

A  B  23.          Distribution  System  25 

A  B  24.          Miscellaneous  Electric  Line  Expenses 26 

ABC  25.     Buildings  and  Structures 26 

ABC  26.    Depreciation  of  Way  and  Structures 27 

ABC  27.    Other  Operations— Dr 27 

ABC  28.    Other  Operations— Cr 27 

[55] 


56 INDEX. 


II.  Equipment —  Page 

ABC        29.     Superintendence  of  Equipment 28 

C  30-31.     Maintenance  of  Power  Equipment 28 

A  B             30.          Power-Plant  Equipment  28 

A  B             31.          Substation  Equipment  28 

B  C  32-35.    Maintenance  of  Cars  and  Locomotives 29 

A                Z2.               Passenger  and  Combination  Cars 29 

A                 33.                Freight,  Express,  and  Mail  Cars 29 

A                 34.                Locomotives 29 

A                 35.               Service  Cars 29 

B  C  Z^Z7-  Maintenance  of  Electric  Equipment  of  Cars  and  Lo- 
comotives      30 

A                  36.                Electric  Equipment  of  Cars 30 

A                 2)7'               Electric  Equipment  of  Locomotives 30 

B  C  38-41.     Miscellaneous  Equipment  Expenses 30 

A                 38.                Shop  Machinery  and  Tools 30 

A                 39.               Shop  Expenses 30 

A                 40.               Horses  and  Vehicles 30 

A                  41.                Other  Miscellaneous  Equipment  Expenses 31 

ABC        42.     Depreciation  of  Equipment 31 

ABC        43.    Other     Operations— Dr 31 

ABC        44.     Other    Operations— Cr 31 

III.  Traffic— 

B  C  45-47.    Traffic  Expenses 32 

A                 45.                Superintendence  and  Solicitation 32 

A                  46.                Advertising 32 

A                 47.               Miscellaneous  Traffic  Expenses 32 

IV.  Conducting  Transportation — 

ABC        48.     Superintendence  of  Transportation 32 

GROUP  I  —  POWER. 

ABC        49.    Power-Plant  Employees  ZZ 

ABC        50.     Substation  Employees  33 

ABC        51.     Fuel   for   Power •  •  33 

C  52-55.    Other  Power  Supplies  and  Expenses 33 

A  B            52.          Water  for  Power 33 

A  B             53.          Lubricants  for  Power 33 

A  B             54.  Miscellaneous  Power-Plant  Supplies  and  Expenses  33 

A  B             55.          Substation  Supplies  and  Expenses 33 

ABC        56.     Power  Purchased 33 

ABC        57.     Power  Exchanged — Balance 34 

ABC        58.    Other    Operations— Dr 34 

ABC        59.    Other  Operations— Cr 34 


INDEX. 


17 


GROUP  II — OPERATION  OF  CARS.  Page 

^    C  60-61.     Conductors,  Motormen,  and  Trainmen 35 

A  B             60.          Passenger  Conductors,  Motormen,  and  Trainmen.  35 
A  B             61.          Freight  and  Express  Conductors,  Motormen,  and 

Trainmen •  • 35 

C  62-y2.     Miscellaneous  Transportation  Expenses 35 

B      62-6^.          Miscellaneous    Car-Service    Employees    and    Ex- 
penses    35 

A                 62.                Miscellaneous  Car-Service  Employees. 35 

A  63.  Miscellaneous  Car-Service  Expenses 35 

B      64-65.          Station  Employees  and  Expenses 35 

A                 64.                Station  Employees   35 

A                 65.                Station  Expenses 35 

B      66-67.          Carhouse  Employees  and  Expenses 35 

A                 66.                Carhouse  Employees  35 

A                 67.                Carhouse  Expenses 36 

B      68-69.  Signal,     Interlocking,     Telephone    and    Telegraph 

Systems 36 

A                 68.                Operation  of  Signal  and  Interlocking  Systems..  36 
A                 69.               Operation    of    Telephone   and   Telegraph    Sys- 
tems   36 

A  B            70.          Express  and  Freight  Collections  and  Delivery 36 

A  B             71.          Loss  and  Damage 36 

A  B            72.          Other  Transportation  Expenses 36 

V.  General  and  Miscellaneous — 

C  73-79.     General  Expenses  36 

B      73-74.  Salaries    and    Expenses   of    General    Officers    and 

General  Office  Clerks 36 

A                 7^.                Salaries  and  Expenses  of  General  Officers-  • 36 

A                 74.               Salaries  and  Expenses  of  General  Office  Clerks  27 

A  B             75.          General  Office  Supplies  and  Expenses 37 

A  B     '        76.          Law  Expenses 37 

A  B             77.          Relief  Department  Expenses 37 

A  B             78.          Pensions 37 

A  B            79.          Miscellaneous  General  Expenses 37 

ABC       80.     Other  Operations— Dr 37 

ABC        81.    Other  Operations— Cr 38 

undistributed  accounts. 

ABC        82.     Injuries  and  Damages 38 

ABC        83.     Insurance 39 

ABC        84.     Stationery  and  Printing 39 

C  85-86.     Store  and  Stable  Expenses 39 

A  B            85.          Store  Expenses   39 

A  B             86.          Stable  Expenses 39 

ABC        87.    Rent  of  Tracks  and  Terminals 40 

ABC        88.    Rent  of  Equipment •• 40 


58 INDEX. 


OPERATING  REVENUES— CLASSES  A,  B,  AND  C. 

I.  Revenue  from  Transportation —  Page 

1.  Passenger  Revenue  41 

2.  Baggage  Revenue 41 

3.  Parlor,  Chair,  and  Special  Car  Revenue 41 

4.  Mail  Revenue 42 

5.  Express  Revenue  42 

6.  Milk  Revenue  42 

7.  Freight  Revenue 42 

8.  Switching  Revenue 42 

9.  Miscellaneous  Transportation  Revenue 42 

II.  Revenue  from  Operations  other  than  Transportation — 

10.  Station  and  Car  Privileges 42 

1 1.  Parcel-Room  Receipts 43 

12.  Storage 43 

13.  Car  Service 43 

14.  Telegraph  and  Telephone  Service 43 

15.  Rents  of  Tracks  and  Terminals 43 

16.  Rents  of  Equipment 43 

17.  Rents  of  Buildings  and  Other  Property 43 

18.  Power 44 

19.  Miscellaneous 44 


ROAD  AND  EQUIPMENT— CLASSES  A,  B,  AND  C 
I.  Road — 

1.  Engineering  and  Superintendence 45 

2.  Right  of  Way 45 

3.  Other  Land  used  in  Electric  Railway  Operations 45 

4.  Grading 46 

5.  Ballast 46 

6.  Ties 46 

7.  Rails,  Rail  Fastenings,  and  Joints 46 

8.  Special  Work 46 

9.  Underground  Construction  46 

10.  Paving 47 

11.  Track  Laying  and  Surfacing 47 

12.  Roadway  Tools 47 

13.  Tunnels 47 

14.  Elevated  Structures  and  Foundations 47 

15.  Bridges,  Trestles,  and  Culverts 47 

16.  Crossings,  Fences,  Cattle  Guards,  and  Signs •  • . .  48 

17.  Interlocking  and  Other  Signal  Apparatus 48 

18.  Telegraph  and  Telephone  Lines 48 


INDEX. 


59 


Page 

19.  Poles  and  Fixtures 48 

20.  Underground  Conduits  48 

21.  Transmission  System 48 

22.  Distribution  System 49 

23.  Dams,  Canals,  and  Pipe  Lines 49 

24.  Power-Plant  Buildings  49 

25.  Substation  Buildings   50 

26.  General  Office  Buildings 50 

27.  Shops  and  Carhouses 50 

28.  Stations,  Waiting  Rooms,  and  Miscellaneous   Build- 

ings    50 

29.  Docks  and  Wharves 50 

30.  Power-Plant  Equipment 50 

31.  Substation  Equipment  51 

Z2.     Shop  Equipment   51 

33.  Park  and  Resort  Property 51 

34.  Cost  of  Road  Purchased 51 

II.  Equipment  — 

35.  Cars 52 

2,6.    Locomotives 52 

37.  Electric  Equipment  of  Cars 52 

38.  Other  Rail  Equipment 52 

39.  Miscellaneous  Equipment 52 

III.  General  Expenditures  — 

40.  Law  Expenses   52 

41.  Interest 52 

42.  Injuries  and  Damages 53 

43.  Taxes 53 

44.  Miscellaneous 53 


APPENDIX  A 

Reprint  of  Accounting  Bulletin  No.   7 


Decisions  upon  Questions  Raised  under  Classifi- 
cations Prescribed  by  the  Interstate  Commerce 
Commission  for  Electric  Railways 


Through  the  courtesy  of  the  Interstate  Commerce  Commission,  permission  has 
been  given  to  include  in  this  publication  the  following  decisions  upon  questions  raised 
under  the  Classification  prescribed  by  the  Interstate  Commerce  Commission. 

The  questions  embody  not  only  those  asked  direct  of  the  Interstate  Commerce 
Commission,  but,  as  well,  those  asked  of  the  Committee  on  a  Standard  Classification 
of  Accounts,  and  as  will  be  noted  in  the  introductory  letter,  these  questions  have 
been  jointly  passed  upon,  and  the  Accountants'  Association  is  deeply  indebted  to  the 
Interstate  Commerce  Commission  for  this  courtesy. 


Accounting"  Bulletin  No.  7 


DECISIONS   UPON  QUESTIONS 

RAISED   UNDER 

CLASSIFICATIONS 

PRESCRIBED  BY  THE 

U  .  S  «  INTERSTATE  COMMERCE  COMMISSION 

FOR 

ELECTRIC  RAILWAYS 

IN  ACCORDANCE  WITH  SECTION  20  OF  THE 
ACT  TO  REGULATE  COMMERCE 


Effective  on  January  1, 1912 


(Supersedes  Accounting  Bulletin  No.  5) 


^ 


WASHINGTON 
1911 


THE  INTERSTATE  COMMERCE  COMMISSION. 


JuDSON  C.  Clements,  of  Georgia. 
Charles  A.  Prouty,  of  Vermont. 
Franklin  K.  Lane,  of  California, 
Edgar  E.  Clark,  of  Iowa, 
James  S.  Harlan,  of  Illinois, 
Charles  C.  McChord,  of  Kentucky, 
Balthasar  H.  Meyer,  of  Wisconsin, 

,  Secretary. 

(3) 


INTRODUCTORY  LETTER. 


intbbstatb  commerce  commission, 

Division  of  Caeriers^  Accodnts, 

Washington,  December  23,  1911. 

To  Carriers  Concerned: 

Under  date  of  April  16,  1910,  there  was  issued 
Accounting  Bulletin  No.  5,  which  contained  answers  to 
various  accounting  questions  bearing  upon  the  interpre- 
tation of  certain  classifications  for  electric  railway  com- 
panies, prescribed  by  the  Interstate  Commerce  Commis- 
sion to  become  effective  on  January  1,  1909.  The  cases 
in  Accounting  Bulletin  No.  5  are  repeated  in  this  Ac- 
counting Bulletin  No.  7,  a  few  of  them  being  in  amended 
form.  Thus  Accounting  Bulletin  No.  7  contains  a  file 
of  important  cases  relating  to  the  classifications  for  elec- 
tric railways  that  were  approved  for  publication  before 
December  1,  1911. 

As  a  matter  of  information,  it  may  be  proper  to  state 
that  the  answers  to  questions  recorded  in  this  bulletin 
have  been  submitted  to  the  Committee  on  a  Standard 
Classification  of  Accounts  of  the  American  Electric  Rail- 
way Accountants'  Association,  and  with  but  few  excep- 
tions have  received  its  approval. 

Charles  A.  Lutz, 
Chief  Examiner  of  Accounts, 

(5) 


INTERSTATE  COMMERCE  COMMISSION  ACCOUNTING 
BULLETIN  NO.  7. 


QUESTIONS  AND  DECISIONS. 
Case  1. 

Query.  Is  it  permissible  for  electric  railways  to  renumber  the 
primary  accounts  of  tlie  various  classifications  for  their  own  con- 
venience, provided  the  Interstate  Commerce  Commission  numbers 
are  maintained  for  proper  reference  and  report? 

Answer.  It  is  permissible  for  electric  railways  to  renumber  the 
primary  accounts  of  the  various  classifications  for  their  own  con- 
venience. For  the  sake  of  uniformity,  however,  it  is  recommended 
that  the  account  numbers  mentioned  in  the  classifications  be  used. 
It  is  suggested  that  companies  of  Class  B  and  Class  C,  in  num- 
bering their  operating  expense  accounts,  combine  the  numbers 
used  in  the  text  of  the  Classification  of  Operating  Expenses  of 
Electric  Railways ;  for  example,  the  text  for  the  account  "  Main- 
tenance of  Roadway  and  Track  "  for  companies  of  Class  B  is  cov- 
ered by  accounts  2  to  12,  inclusive,  and  the  suggested  number 
would  be  2/12;  the  text  for  account  "Maintenance  of  Way"  for 
companies  of  Class  C  is  covered  by  accounts  2  to  19,  inclusive,  and 
the  suggested  number  would  be  2/19,  etc. 

Case  2. 

Query.  Is  it  proper  to  charge  assessments  for  construction  and 
maintenance  of  paving  to  "  Taxes "  under  "  Deductions  from 
Income  "  ? 

Answer.  No.  Account  No.  10,  "Paving,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways, 
provides  for  paving  incident  to  original  track  construction,  while 
account  No.  9,  "  Paving,"  in  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways,  covers  repairs  and  renewals  of  such 
paving.     (See  Cases  117  and  222.) 

(7) 


Case  3. 

Query.  Is  a  Class  C  or  a  Class  B  road  permitted  to  use  the 
classification  of  accounts  prescribed  for  carriers  of  a  higher  class? 

Answer.  Electric  railways  whose  revenues  place  them  in  Class 
C  or  Class  B  of  the  Classification  of  Operating  Expenses  pre- 
scribed by  the  Interstate  Commerce  Commission  may,  if  they  so 
desire,  keep  their  accounts  under  the  more  extended  classification 
provided  for  carriers  of  a  higher  class. 

Case  4. 

Query.  To  what  account  should  be  charged  the  wages  of  billing 
clerks  and  cashiers  in  express  ofllces  operated  by  an  electric 
railway? 

Answer.  To  operating  expense  account  No.  64,  **  Station  Em- 
ployees." 

Case  5. 

Query.  Are  carriers  required  to  keep  subaccounts  for  para- 
graphs (a)  to  (/)  under  account  No.  23,  "Distribution  System," 
and  (a)  to  (i)  under  account  No.  25,  "Buildings  and  Structures," 
of  the  Classification  of  Operating  Expenses  of  Electric  Railways ; 
or  will  It  be  satisfactory  to  show  the  cost  in  total  under  such 
primary  accounts? 

Answer.  The  Interstate  Commerce  Commission  does  not  require 
the  subdivision  of  account  No.  23,  "Distribution  System,"  or  ac- 
count No.  25,  "  Buildings  and  Structures ;  "  but  any  carrier  desir- 
ing to  do  so  may  make  subdivisions,  provided  a  list  of  the  sub- 
primary  accounts  be  first  filed  with  the  Commission,  subject  to 
its  disapproval. 

Case  6. 

Query.  To  what  account  should  an  electric  railway  charge  the 
wages  of  employees  and  the  cost  of  repairs,  fuel,  water,  lubricants, 
and  waste,  incident  to  the  operation  of  a  steam  locomotive  and  of 
gasoline  and  steam  motor  cars,  used  regularly  as  rail  equipment? 

Answer.  If  the  equipment  enumerated  is  used  in  revenue  serv- 
ice, the  wages  of  employees  should  be  charged  to  operating  ex- 
pense account  No.  60,  "  Passenger  Conductors,  Motormen,  and 
Trainmen,"  or  account  No.  61,  "  Freight  and  Express  Conductors, 
Motormen,  and  Trainmen." 


9 

The  cost  of  repairs  to  the  steam  locomotive,  and  to  the  locomo- 
tive features  of  gasoline  and  steam  motor  cars  should  be  charged 
to  account  No.  34,  "  Locomotives,"  and  the  cost  of  repairs  to  the 
car  features  of  the  motor  cars  should  be  charged  to  account  No.  32, 
"  Passenger  and  Combination  Cars,"  or  account  No.  33,  "  Freight, 
Express,  and  Mail  Cars." 

The  cost  of  fuel  should  be  charged  to  account  No.  51,  "  Fuel  for 
Power  " ;  the  cost  of  water  to  account  No.  52,  "  Water  for  Power  "  ; 
the  cost  of  lubricants  to  account  No.  53,  "  Lubricants  for  Power  " ; 
and  the  cost  of  waste  to  account  No.  54,  "  Miscellaneous  Power- 
Plant   Supplies  and  Expenses." 

If  the  steam  locomotive  and  the  motor  cars  are  used  in  nonrev- 
enue  service,  the  expenses  should  be  handled  in  the  same  manner 
as  those  for  service  cars.     (See  Case  249.) 

Case  7. 

Query.  To  what  account  should  be  charged  the  cost  of  repairs 
and  renewals  of  electric  car  heaters? 

Answer.  The  cost  of  repairs  and  renewals  of  electric  car  heat- 
ers, including  wiring  for  same,  should  be  charged  to  operating 
expense  account  No.  32,  "Passenger  and  Combination  Cars,"  or 
account  No.  33,  "Freight,  Express,  and  Mail  Cars."  {See 
Case  9.) 

Case  8. 

Query.  Should  electric  railways  observe  the  Classification  of 
Revenues  and  Expenses  for  Outside  Operations  prescribed  for 
steam  roads  in  handling  similar  matters? 

Anstver.  No  classification  of  revenues  and  expenses  for  outside 
operations  has  been  prescribed  for  electric  railways. 

Case  9. 

Query.  Should  motors  for  air  governors  and  pumps  on  cars  be 
regarded  as  part  of  the  electrical  equipment,  and  the  cost  of  re- 
pairs and  renewals  thereof  be  charged  to  account  No.  36,  "  Elec- 
tric Equipment  of  Cars"? 

Answer.  No.  The  electric  equipment  of  cars  includes  the  elec- 
tric motive  equipment  and  wiring.  The  term  "  car  "  includes  the 
car  body  and  trucks,  electric  bells  and  wiring,  electric  heaters  and 


10 

wiring,  electric  lighting  and  wiring,  and  air-brake  equipment  and 
wiring.  Motors  for  air  governors  and  pumps  on  cars  should, 
therefore,  be  charged  to  operating  expense  account  No.  32,  "  Pas- 
senger and  Combination  Cars";  account  No.  33,  "Freight,  Ex- 
press, and  Mail  Cars  " ;  account  No.  34.  "  Locomotives " ;  or 
account  No.  35,  "  Service  Cars."     (See  Case  7.) 

Case  10. 

Query.  Are  electric  railways  at  liberty  to  open  clearing  ac- 
counts for  store  expenses  and  apportion  them  on  a  basis  of  ma- 
terial issued?  If  so,  should  only  the  amounts  chargeable  to  oper- 
ating expenses  be  charged  to  account  No.  85,  "  Store  Expenses," 
and  so  reported  to  the  Commission,  or  should  this  account  also 
include  expenses  incurred  in  connection  with  material  issued  for 
construction  and  betterments? 

Answer.  Electric  railways  are  at  liberty  to  open  clearing  ac- 
counts for  store  expenses  and  apportion  the  amounts  charged 
thereto.  The  total  amount  chargeable  to  operating  expenses 
should  be  charged  to  account  No.  85,  "  Store  Expenses." 

Account  No.  85  should  not  include  expenses  incurred  primarily 
in  connection  with  material  issued  for  construction  and  additions 
and  betterments.  Carriers  are  at  liberty  to  distribute  for  their 
own  purposes  items  covered  by  this  account  to  other  operating 
expense  accounts  affected,  but  in  their  reports  to  the  Interstate 
Commerce  Commission  the  entire  charge  for  store  expenses 
chargeable  to  operating  expenses  should  be  reported  under  ac- 
count No.  85. 

Case  11. 

Query.  Please  explain  the  various  accounts  "  Other  Operations — 
Dr.  and  Cr.,"  contained  in  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways,  particularly  the  paragraphs  entitled 
"  Coordinate  Departments." 

In  connection  with  these  accounts,  it  is  understood  that  ac- 
count No.  56,  "  Power  Purchased,"  should  show  the  total  amount 
expended  for  this  purpose,  and  that  the  amounts  used  for  light- 
ing shops,  carhouses,  etc.,  should  be  charged  to  the  accounts  af- 
fected and  offsetting  credits  made  to  account  No.  59,  "  Other 
Operations — Cr."     Is  this  correct? 

Answer.  The  accounts  "  Other  Operations — Dr.,  Coordinate  De- 
partments,"   and    "Other    Operations — Cr.,    Coordinate    Depart- 


11 

ments,"  are  to  be  used  by  electric  railways  which  engage  in  other 
lines  of  business,  such  as  the  production  of  light  and  power  for 
sale.  In  case  the  cost  of  producing  power  is  carried  in  the  pri- 
mary accounts  of  the  light  department,  the  proportion  of  operating 
expenses  chargeable  to  the  railway  department  should  be  charged 
to  the  various  "Other  Operations — Dr."  accounts.  In  case  the 
cost  of  producing  power  is  carried  in  the  primary  accounts  of  the 
railway  department,  the  proportion  of  operating  expenses  charge- 
able to  the  light  or  other  departments  should  be  credited  to  the 
various  "Other  Operations — Or."  accounts. 

Account  No.  56,  "  Power  Purchased,"  covers  the  cost  of  power 
purchased  from  other  companies  primarily  for  the  propulsion  of 
cars,  and  account  No.  59,  "  Other  Operations — Cr.,"  should  not  be 
used  in  connection  therewith,  unless  a  portion  of  the  power  pur- 
chased is  used  by  another  coordinate  department,  such  as  electric 
light,  heat,  power,  or  gas,  within  the  same  company.  (See  Case 
255.) 

Case  12.* 

Query.  To  what  operating  expense  or  other  account  should  be 
charged  rents  paid  for  fare  registers  used  on  electric  cars? 

Answer.  To  operating  expense  account  No.  63,  "  Miscellaneous 
Car-Service  Expenses." 

Case  13. 

Query.  To  what  account  should  be  charged  rent  paid  for  land  on 
which  is  located  a  carhouse  used  as  a  regular  operating  car- 
house? 

Answer.  To  operating  expense  account  No.  67,  "  Carhouse 
Expenses." 

Case  14. 

Query.  Account  No.  63,  "  Miscellaneous  Car-Service  Expenses," 
provides  for  the  cost  of  tickets,  transfers,  and  baggage  checks. 
Should  not  the  cost  of  all  stationery,  such  as  rate  sheets,  way- 
bills, bills  of  lading,  etc.,  used  in  connection  with  the  operation 
of  passenger,  express,  or  freight  cars  be  charged  to  this  account? 

Answer.  No.  Charge  to  account  No.  84,  "  Stationery  and  Print- 
ing." Carriers  are  at  liberty  to  distribute  the  items  covered  by 
the  undistributed  accounts  in  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways,  but  all  reports  to  the  Commission 
should  agree  with  the  accounts  which  are  prescribed.  {See  Cases 
18  and  23.) 


12 

Case  15. 

Query.  Account  No.  44,  "Miscellaneous,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways 
covers,  among  other  things,  "  the  cost  of  printing  certificates  of 
stocks  and  bonds,  with  payments  to  trustees  and  expenses  incurred 
in  the  disposal  of  securities."  Will  it  be  correct  to  charge  to 
this  account  expenses  of  this  nature  when  they  relate  to  the 
issuance  of  bonds  by  an  operating  electric  railway  company  for 
construction  and  additions  and  betterments? 

Answer.  Yes. 

Case  16. 

Query.  Please  explain  account  No.  77,  "  Relief  Department  Ex- 
penses." Also  please  advise  to  what  account  should  be  charged  an 
employee's  wages  when  paid  while  he  is  suffering  from  an  injury 
and  is  not  able  to  work. 

Answer.  Account  No.  77,  *t  Relief  Department  Expenses,"  is  in- 
tended to  cover  cost  of  operation  of  and  contributions  to  a  relief 
department  or  association.  Wages  paid  to  an  employee  while  he 
is  suffering  from  an  injury  should  be  charged  to  account  No.  82, 
"  Injuries  and  Damages,"  if  the  injury  occurred  while  the  em- 
ployee was  on  duty  or  if  the  company  was  responsible.  Voluntary 
contributions  made  to  employees  or  families  of  employees  on  ac- 
count of  sickness  or  other  inability  to  perform  their  duties  should 
be  charged  to  account  No.  79,  "  Miscellaneous  General  Expenses." 

Case  17. 

Query,  We  have  installed  in  our  different  carhouses  some  large 
storage  tanks  for  compressed  air.  The  compressed  air  is  used  in 
filling  air  tanks  on  cars  for  the  operation  of  brakes.  To  what 
account  should  we  charge  the  maintenance  and  operation  of  said 
tanks? 

Answer.  The  cost  of  maintenance  should  be  charged  to  account 
No.  38,  "  Shop  Machinery  and  Tools,"  and  the  cost  of  operation  to 
account  No.  63,  "  Miscellaneous  Car-Service  Expenses." 

Case  18. 

Query.  To  what  account  should  be  charged  the  cost  of  printing 
expense  bills,  balance  sheets,  and  other  stationery  used  in  the 
handling  of  express  and  freight  business  incident  to  the  operation 
of  an  electric  railway? 


13 

To  what  account  should  be  charged  printing  and  stationery  used 
by  clerks  whose  salaries  are  charged  to  account  No.  1,  "  Superin- 
tendence of  Way  and  Structures " ;  account  No.  29,  "  Superin- 
tendence of  Equipment " ;  and  account  No.  48,  "  Superintendence 
of  Transportation  "  ? 

Answer.  The  cost  of  expense  bills,  balance  sheets,  and  other  sta- 
tionery should  be  charged  to  account  No.  84,  "  Stationery  and 
Printing."  By  referring  to  the  note  under  "  Undistributed  Ac- 
counts," on  page  45  of  the  Classification  of  Operating  Exi)enses  of 
Electric  Railways,  it  will  be  found  that  carriers  are  at  liberty  to 
distribute  items  covered  by  accounts  Nos.  82  to  88,  inclusive,  but 
that  all  reports  to  the  Commission  must  agree  with  the  accounts 
which  are  prescribed. 

The  cost  of  stationery  and  printing  used  by  clerks  whose  sal- 
aries are  charged  to  accounts  Nos.  1,  29,  and  48  should  be  charged 
to  account  No.  84.     (See  Cases  14  and  23.) 

Case  19. 

Query.  We  have  on  our  lines  foreign  cars  on  which  we  pay  a  per 
diem  charge.  To  what  account  should  an  expense  of  this  nature 
be  charged?  To  what  account  should  be  charged  the  maintenance 
of  such  cars  while  on  our  tracks? 

Answer.  Per  diem  on  foreign  cars  should  be  charged  to  account 
No.  88,  "  Rent  of  Equipment,"  and  the  maintenance  of  such  cars 
while  on  your  tracks  to  account  No.  32,  "  Passenger  and  Combi- 
nation Cars " ;  account  No.  33,  "  Freight,  Express,  and  Mail 
Cars " ;  account  No.  35,  "  Service  Cars " ;  or  account  No.  36, 
"  Electric  Equipment  of  Cars."     (See  Case  168.) 

Case  20. 

Query.  We  have  electric  cars  equipped  and  used  as  pile  driver, 
steam  shovel,  concrete  mixer,  and  stone  crusher.  To  what  ac- 
counts should  be  charged  the  maintenance  of  these  cars  and  the 
machinery? 

Ansiver.  The  maintenance  of  such  cars  and  machinery  should  be 
charged  to  account  No.  35,  "  Service  Cars,"  or  account  No.  36, 
"  Electric  Equipment  of  Cars,"  except  when  the  cars  are  used  on 
work  not  chargeable  to  operating  expenses.     (See  Case  186.) 

Case  21. 

Query.  To  what  account  should  be  charged  the  wages  of  clerks 
in  carhouses  whose  duty  it  is  to  furnish  motormen  and  conductors 


14 

with  their  tickets  and  supplies,  and  to  receive  from  conductors 
their  daily  remittances  and  arrange  them  before  sending  to  the 
general  office? 

Answer.  To  operating  expense  account  No.  48,  "  Superintend- 
ence of  Transportation." 

Case  22. 

Query.  To  what  account  should  an  electric  railway  charge  com- 
missions and  wages  paid  for  the  sale  of  school  and  other  tickets 
at  various  stores  along  the  line? 

Answer.  If  the  tickets  are  sold  at  stores  which  can  be  consid- 
ered stations,  charge  commissions  and  wages  paid  to  account  No. 
64,  "  Station  Employees " ;  if  the  stores  can  not  be  considered 
stations,  charge  to  account  No.  45,  "  Superintendence  and  Solici- 
tation." 

Case  23. 

Query.  To  what  account  should  be  charged  the  cost  of  printing 
and  furnishing  reports  made  by  conductors  each  day  (trip  sheets) 
and  shortage  notices? 

Answer.  To  operating  expense  account  No.  84,  "  Stationery  and 
Printing."     (See  Cases  U  and  18.) 

Case  24. 

Query.  To  what  account  should  be  charged  the  salary  and  ex- 
penses of  a  supervising  engineer  in  charge  of  the  construction  of  a 
new  line  and  buildings,  and  the  installation  of  machinery  in  power 
plants?  It  is  not  clear  to  us  whether  these  expenses  should  be 
charged  to  account  No.  1,  "  Engineering  and  Superintendence," 
or  charged  directly  to  the  account  for  which  incurred,  in  accord- 
ance with  Note  B. 

Answer.  If  the  engineer  in  question  has  direct  supervision  over 
all  of  the  work  in  connection  with  the  construction  of  a  new  line, 
it  will  probably  not  be  possible  to  apportion  his  salary  and  ex- 
penses among  the  various  construction  accounts,  and  charges 
should,  therefore,  be  made  to  account  No.  1,  "  Engineering  and 
Superintendence,"  in  the  Classification  of  Expenditures  for  Road 
and  Equipment  of  Electric  Railways. 

Note  B,  under  account  No.  1,  provides  that,  whenever  it  is  pos- 
sible, the  expenses  enumerated  should  be  charged  directly  to  the 
account  for  which  they  are  incurred,  as,  for  example,  "  Power- 


15 

Plant  Buildings  "  or  "  Shops  and  Carhouses."  However,  it  is  ncft 
the  intention  to  insist  upon  any  unnecessary  refinement  in 
accounting  for  such  matters. 

Case  25. 

Query.  Should  all  the  ties,  rails,  rail  fastenings,  and  joints  used 
in  connection  with  crossovers,  curves,  and  turn-outs  be  charged  to 
account  No.  8,  "  Special  Work,"  in  the  Classification  of  Expendi- 
tures for  Road  and  Equipment  of  Electric  Railways?  What  is 
meant  by  the  term  "  curves  "  as  used  in  that  account? 

Answer.  Account  No.  8,  "  Special  Work,"  is  not  intended  to 
cover  the  cost  of  ties,  rails,  rail  fastenings,  and  joints.  These 
items  should  be  charged  to  accounts  provided  for  such  expendi- 
tures. The  terms  "  crossovers,"  "  curves,"  and  "  turn-outs  "  cover 
only  those  portions  of  track  which  are  made  to  order. 

Ordinary  curves  should  be  treated  as  "  rails,"  and  other  curves 
as  "  special  work." 

Case  26. 

Query.  What  instructions,  if  any,  have  been  issued  by  the  Inter- 
state Commerce  Commission  covering  the  treatment  of  amounts 
expended  by  electric  railways  for  betterments  and  improvements? 

Answer.  The  Commission  has  issued  no  instructions  to  electric 
railways  relative  to  additions  and  betterments  expenditures. 
Until  advised  to  the  contrary,  such  carriers  should  account  for 
expenditures  of  this  nature  in  accordance  with  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  27. 

Query.  Will  a  company  using  the  standard  system  of  electric 
railway  accounting  recommended  by  the  Street  Railway  Account- 
ants' Association  of  America  be  required  to  adopt  the  Classifica- 
tions of  Operating  Revenues  and  Operating  Expenses  of  Electric 
Railways  as  prescribed  by  the  Interstate  Commerce  Commission? 

Answer.  If  a  company  engages  in  the  interstate  transportation 
of  persons  or  property,  it  should  keep  its  accounts  in  accordance 
with  the  classifications  prescribed  by  the  Interstate  Commerce 
Commission  effective  on  January  1,  1909. 

Case  28. 

Query.  To  what  account  should  be  charged  the  cost  of  cleaning 
the  conduit  under  tracks  and  removing  dirt  and  trash  of  various 


16 

kinds  wliich  collect  therein  on  roads  operated  by  the  underground 
conduit  system? 

Answer.  This  is  a  feature  of  maintenance,  and  is  properly 
chargeable  to  operating  expense  account  No.  11,  "  Cleaning  and 
Sanding  Tracks." 

Case  29. 

Query.  We  note  that  the  accounts  "  Interest  and  Discount "  and 
"  Taxes,"  heretofore  carried  by  many  companies  in  their  general 
expenses,  have  been  dropped  from  the  classification  of  the  Inter- 
state Commerce  Commission.  Please  advise  as  to  the  manner  in 
which  they  should  be  handled. 

Answer.  Interest,  discount,  and  taxes,  when  arising  in  connec- 
tion with  operations,  should  be  handled  through  the  Income 
Account.  Interest  in  connection  with  expenditures  for  road  and 
equipment  should  be  handled  through  primary  account  No.  41, 
"  Interest,"  in  the  Classification  of  Expenditures  for  Koad  and 
Equipment  of  Electric  Kail  ways.     (See  Case  53.) 

Case  30. 

Query.  This  company's  tower  wagon  is  frequently  used  in  con- 
nection with  the  construction  of  electric  lines  along  new  tracks, 
and  it  has  been  our  custom  to  credit  to  "  Stable  Expenses "  the 
cost  of  the  service.    Is  this  correct? 

Answer.  The  expenses  of  repair  or  tower  wagons  which  are  fre- 
quently used  in  construction  work  should  be  apportioned  between 
maintenance  and  construction  accounts  in  accordance  with  the  use 
to  which  they  are  put.  If  expenses  properly  chargeable  to  con- 
struction have  been  included  in  account  No.  40,  "  Horses  and 
Vehicles,"  and  account  No.  86,  "  Stable  Expenses,"  these  accounts 
should  receive  proper  credit. 

Case  31. 

Query.  A  railway  company's  shop  performs  services  properly 
chargeable  to  various  construction  accounts  and  to  other  com- 
panies and  persons.  To  what  account  should  be  credited  the  de« 
partment  expense  added  to  the  cost  of  labor  and  material  to  cover 
a  portion  of  miscellaneous  shop  and  storeroom  expenses? 

Answer.  Such  expense  should  be  credited  to  the  proper  accounts 
under  Operating  Expenses. 


17 

Case  32. 

Query.  To  what  accounts  should  the  following  charges  be  made? 

(1)  Rents  paid  to  private  firms  or  individuals  for  the  right  to 
operate  cars  on  private  property. 

(2)  Rent  for   land  on  which   poleline   right   of  way   for  high- 
tension  lines  is  located. 

(3)  Amounts  paid  to  municipalities  for  the  right  to  operate  cars 
on  and  across  streets. 

(4)  Amounts  paid  to  boards  of  public  works,  county  officers, 
etc.,  for  the  right  to  operate  cars  on  and  across  public  highways. 

Answer.  (1)  Charge  to  account  No.  19,  "Other  Miscellaneous 
Way  Expenses." 

(2)  Charge  to  account  No.  24,  "Miscellaneous  Electric  Line 
Expenses." 

(3)  and  (4)  Charge  to  "Taxes"  under  "Deductions  from 
Income." 

Case  33  ( amended ) . 

Query.  To  what  account  or  accounts  should  be  credited  charges 
made  against  operation  and  construction  accounts  for  electricity 
furnished  by  an  electric  railway  company  for  the  use  of  its  shop 
motors,  carhouse  lighting,  running  of  construction  cars  engaged  in 
company  service,  such  as  building  new  tracks,  etc.  ? 

Answer.  The  Classification  of  Operating  Expenses  of  Electric 
Railways  does  not  require  a  segregation  of  the  cost  of  power  to 
shops,  carhouses,  etc.  The  last  paragraph  on  page  7  of  the  Classi- 
fication provides  that  any  carrier  may  "  keep  any  temporary  or 
experimental  accounts  the  purpose  of  which  is  to  develop  the 
efficiency  of  operations:  Provided,  however.  That  such  temporary 
or  experimental  accounts  shall  not  impair  the  integrity  of  any 
general  or  primary  account  hereby  prescribed ;  and  that  any  such 
temporary  or  experimental  accounts  shall  be  open  to  Inspection 
by  the  Commission."  It  is  therefore  permissible  for  any  carrier 
to  ascertain  for  its  own  information  the  cost  of  power  used  at 
shops  or  carhouses. 

The  Classification  of  Operating  Expenses  of  Electric  Railways 
does  not  contemplate  that  any  distribution  shall  be  made  to  main- 
tenance accounts  for  electricity  furnished  by  an  electric  railway 
for  the  use  of  its  shop  motors,  carhouse  lighting,  or  running  of 
work  cars  engaged  in  maintenance. 
6970°— 11 2 


18 

The  actual  cost  of  operating  work  cars  for  construction  pur- 
poses, such  as  building  new  tracks,  etc.,  is  properly  chargeable  to 
construction  accounts,  and  proper  credit  may  be  given  to  revenue 
account  No.  9,  "Miscellaneous  Transportation  Revenue."  {See 
Case  84.) 

Case  34. 

Query.  A  large  percentage  of  the  purchases  made  by  the  pur- 
chasing department  of  this  company  is  for  construction  and 
betterment  purposes.  Would  it  be  permissible  to  charge  to  the 
appropriate  construction  and  betterment  accounts  such  a  propor- 
tion of  the  salaries  and  expenses  of  that  department  as  would 
fairly  represent  the  expense  of  the  purchases  made  primarily 
for  such  construction  and  betterments? 

Answer.  The  Classification  of  Operating  Expenses  of  Electric 
Railways  is  intended  to  cover  operating  expenses  only,  and  it  is 
proper  to  charge  to  the  appropriate  construction  and  betterment 
accounts  such  a  proportion  of  the  salaries  and  expenses  of  pur- 
chasing agents  and  assistants  as  would  fairly  represent  the  ex- 
pense of  the  purchases  made  for  such  construction  and  better- 
ments. In  the  consideration  of  this  question  account  No.  85, 
"  Store  Expenses,"  should  not  be  overlooked. 

Case  35. 

Query.  What  is  meant  by  "Undistributed  Accounts"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways? 

Answer.  Undistributed  accounts  are  those  which  contain  ex- 
penses properly  chargeable  to  more  than  one  of  the  five  general 
accounts  under  Operating  Expenses.  For  example,  there  are 
injuries  which,  from  a  strict  accounting  standpoint,  should  be 
charged  under  Way  and  Structures,  Equipment,  etc.  There 
are  various  difficulties  in  distributing  these  expenses  among  the 
several  general  accounts  and  the  Commission  is  willing  that  all 
expenses  for  injuries  should  be  carried  in  account  No.  82,  "  In- 
juries and  Damages,"  under  general  account  General  and  Mis- 
cellaneous. 

Case  36. 

Query.  A  company  conducting  a  railway,  lighting,  and  power 
business  carries  its  general  accounts  in  the  lighting  and  power 
department.    A  monthly  charge  for  power  is  made  to  the  street 


19 

railway  department  and  to  the  lighting  department.  Are  the 
monthly  charges  for  power  to  the  lighting  and  street  railway  de- 
partments satisfactory,  and  is  a  single  balance  sheet  for  the 
entire  business  permissible? 

Answer.  Each  company  conducting  a  railway,  lighting,  and 
power  business  is  at  liberty  to  decide  for  itself  under  which  de- 
partment the  primary  operating  expense  accounts  shall  be  carried, 
and  should  decide  upon  the  basis  of  division  of  expenses  among 
the  various  departments.  If  the  expenses  are  carried  under  the 
lighting  and  power  department,  it  will  be  necessary  to  show  on 
the  books  of  the  railway  department  under  accounts  Nos.  27,  43, 
58,  and  80,  "  Other  Operations — Dr.,"  the  proportions  chargeable 
to  the  railway  department  under  Way  and  Structures,  Equip- 
ment, Conducting  Transportation,  and  General  and  Miscellaneous. 
The  amounts  charged  to  the  railway  department  should  be 
handled  in  the  books  of  the  lighting  and  power  department 
through  such  accounts  as  "  Other  Operations — Cr." 

The  Commission  has  not  prescribed  a  classification  of  revenues 
and  expenses  for  outside  operations  for  electric  railways. 

One  balance  sheet  is  all  that  is  necessary  for  the  entire  business 
described  in  this  query. 

Case  37. 

Query,  To  what  account  should  be  charged  payments  made  to 
the  Government,  on  the  basis  of  a  specific  charge  per  passenger, 
for  the  privilege  of  operating  cars  over  its  bridge? 

Answer.  Charge  to  "  Taxes."    (See  Cases  95  and  225.) 

Case  38. 

Query.  What  disposition  should  be  made  of  custom  labor  or 
labor  of  employees  in  various  departments  on  work  entirely  out- 
side of  railway  operation,  for  which  the  railroad  is  reimbursed 
the  wages  of  the  employees,  together  with  the  profit  on  same  and 
the  general  shop  expenses?  What  disposition  should  be  made  of 
profits  on  new  material  sold  to  some  outside  concern  from  store- 
room stock  which  has  been  handled  in  sales  account? 

Ansicer.  Assuming  that  the  amount  involved  in  the  custom  labor 
account  is  small,  and  that  the  expenses  have  been  charged  to 
operating  accounts,  items  covering  labor  performed  for  outside 
parties,  together  with  the  percentage  added  for  profit  and  general 


shop  expenses,  should  be  debited  to  "Accounts  Receivable"  and 
credited  to  the  operating  expense  accounts  originally  charged. 

The  net  revenue  from  the  sales  account  should  be  handled  as 
miscellaneous  income. 

Case  39. 

Query.  To  what  account  should  be  charged  the  cost  of  new 
structures  and  general  improvements  in  a  free  private  parli,  and 
the  maintenance  expenses  of  such  a  park? 

Answer.  The  cost  of  new  structures  and  improvements  of  a 
substantial  character  in  a  free  private  park  should  be  charged 
to  account  No.  33,  "  Park  and  Resort  Property,"  in  the  Classifica- 
tion of  Expenditures  for  Road  and  Equipment  of  Electric  Rail- 
ways. 

Maintenance  expenses  of  such  a  park  should  be  charged  to 
operating  expense  account  No.  46,  "Advertising."     {See  Case  189.) 

Case  40. 

Query.  Should  the  expense  of  sprinkling  streets  be  charged  to 
the  same  account  as  sanding  and  cleaning  track? 

An»wet\  The  cost  of  sprinkling  roadway  and  track,  when  not 
done  directly  in  connection  with  construction  or  repairs  of  track 
or  paving,  should  be  charged  to  operating  expense  account  No.  11, 
"  Cleaning  and  Sanding  Tracks."  The  cost  of  sprinkling  rendered 
necessary  by  construction  or  repairs  of  track  or  paving  should 
be  charged  to  the  proper  construction  or  maintenance  account. 

Case  41. 

Query.  A  company,  organized  for  purely  local  street  railway 
business  and  having  no  electric  lighting  or  gas  department  and  no 
joint  arrangement  .with  any  other  company  in  the  operation  of 
cars,  requests  information  as  to  the  manner  in  which  the  accounts 
in  various  parts  of  the  Classification  of  Operating  Expenses, 
"Other  Operations — Dr."  and  "Other  Operations — Cr.,"  would 
enter  into  its  records. 

Answer.  From  the  foregoing  statement  it  is  evident  that  the 
company  in  question  will  not  require  the  accounts  "  Other  Oper- 
ations— Dr."  and  "Other  Operations — Cr."  It  is  not  expected 
that  a  carrier  will  keep  any  accounts  on  its  books  for  which  it 
has  no  need. 


21 

Case  42. 

Query.  The  A  and  B  Light  and  Traction  Company  operates  gas, 
electric  light,  and  street  railway  properties.  The  operating  ex- 
penses of  the  three  coordinate  departments  are  kept  entirely 
separate,  except  the  general  expenses,  consisting  of  clerical  sal- 
aries, rent,  taxes,  and  ofl3ce  supplies.  Will  it  be  satisfactory  to 
the  Commission  for  us  to  continue  carrying  expenses  of  this  char- 
acter in  one  account  covering  all  departments,  and  so  state  the 
fact  in  our  annual  report? 

Answer.  Where  a  company  operates  both  a  railway  department 
and  a  lighting  department,  the  entire  cost  of  producing  power 
should  be  carried  in  the  primary  accounts  either  of  the  railway 
department  or  of  the  lighting  department,  and  the  amounts 
chargeable  to  the  other  department  should  be  handled  through  the 
various  accounts,  "Other  Operations — Dr."  and  "Other  Oper- 
ations— Cr."  For  example,  if  the  cost  of  power  is  carried  in  the 
primary  accounts  of  the  railway  department,  the  proportion  of 
operating  expenses  chargeable  to  the  lighting  department  should 
be  credited  to  the  various  "  Other  Operations — Cr."  accounts. 
In  the  case  cited,  the  proportion  of  general  expenses  charge- 
able to  the  lighting  department  would  appear  as  a  credit  under 
account  No.  81,  "  Other  Operations — Cr." 

Taxes  need  not  be  subdivided  between  the  railway  and  lighting 
departments.    Taxes  should  be  treated  through  the  Income  Account. 

Case  43. 

Query.  We  are  charging  to  account  No.  56,  "  Power  Purchased," 
the  actual  cost  of  electric  current  generated  at  our  plant  (gas, 
electric  light,  and  street  railway  property)  consumed  by  the  rail- 
way department.     Is  this  correct? 

Answer.  The  practice  above  outlined  is  not  in  accordance  with 
the  requirements  of  the  Classification  of  Operating  Expenses  of 
Electric  Railways.  Account  No.  56,  "  Power  Purchased,"  is  pro- 
vided for  expenditures  for  power  purchased  from  other  com- 
panies.    (See  Case  42.) 

Case  44. 

Query.  To  what  account  should  be  credited  the  amount  receivied 
from  the  sale  of  manure  removed  from  stables? 
Answer.  To  operating   expense   account   No.   86,   "  Stable   Ex- 


22 

Case  45. 

Query.  This  company  operates  a  sprinkling  car  for  the  purpose 
of  sprinkling  certain  streets  and  highways  on  which  our  track  is 
laid.  The  city  in  which  this  service  is  performed  pays  us,  as  its 
proportion  of  the  cost  of  this  service,  from  15  to  20  cents  per 
sprinkler  car-mile  run.  Please  advise  to  what  accounts  the  cor- 
responding debits  and  credits  should  be  made. 

Anstcer.  The  amount  received  fi'om  the  city  should  be  credited 
to  revenue  account  No.  9,  "  Miscellaneous  Transportation 
Eevenue." 

In  case  the  service  mentioned  is  performed  primarily  as  a 
service  for  the  benefit  of  the  road,  and  the  amount  received  from 
the  city  is  only  incidental,  the  expense  of  operating  the  sprinkling 
car  should  be  charged  to  operating  expense  account  No.  11, 
"  Cleaning  and  Sanding  Tracks,"  and  the  cost  of  maintenance 
and  repairs  to  account  No.  35,  "  Service  Cars."  If,  however,  the 
service  rendered  is  primarily  for  revenue  purposes,  the  operating 
expenses  should  be  charged  to  the  appropriate  operating  expense 
accounts,  as  in  any  other  revenue  movements.     (See  Case  84') 

Case  46. 

Query.  Is  there  not  a  conflict  between  account  No.  10,  "  Pav- 
ing," and  account  No.  16,  "  Crossings,  Fences,  Cattle  Guards,  and 
Signs,"  in  the  Classification  of  Expenditures  for  Road  and  Equip- 
ment of  Electric  Railways,  so  far  as  they  refer  to  labor  and 
material  on  crosswalks? 

Answer.  There  is  no  conflict  between  the  accounts  mentioned. 
Account  No.  10  embraces  the  expense  of  labor  and  material  used 
in  crosswalks  constructed  in  connection  with  paving  on  streets 
along  which  the  electric  road  extends;  while  account  No.  16  cov- 
ers street  and  road  crossings  at  other  points,  where  it  may  be 
necessary  to  construct  entirely  new  crossings  or  to  provide  cross- 
ings of  an  improved  character  over  those  previously  existing. 

Case  47. 

Query.  To  what  operating  expense  account  should  be  charged 
the  cost  of  labor  and  material  used  in  connection  with  the  repair 
of  overhead  contacts  installed  in  the  trolley  wire,  and  of  wires 
leading  from  the  trolley  to  magnets,  etc.,  which  operate  an  elec- 


23 

trie  track  switch,  a  device  for  automatically  doing  the  work  of  a 
switchman  through  the  operation  of  the  magnets? 

Answer.  The  cost  of  material  should  be  charged  to  account  No. 
6,  "  Special  Work,"  and  the  cost  of  labor  to  account  No.  8,  "  Road- 
way and  Track  Labor." 

Case  48. 

Query.  To  what  account  should  be  charged  an  amount  paid  for 
rent  of  land  on  which  a  "  Y  "  or  switch  is  located? 

Answer.  To  account  No.  19,  "  Other  Miscellaneous  Way  Ex- 
penses," in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  49. 

Query.  This  company  has  an  arrangement  with  telephone,  tele- 
graph, and  electric  lighting  companies,  whereby  it  pays  an  amount 
for  the  privilege  of  making  attachments  to  their  poles  for  carry- 
ing its  wires,  and  collects  from  them  another  amount  for  attach- 
ments to  its  poles  for  carrying  their  cables  and  wires.  To  what 
accounts  should  the  resulting  debit  and  credit  be  made? 

Answer.  Charge  the  amount  paid  to  operating  expense  account 
No.  24,  "  Miscellaneous  Electric  Line  Expenses,"  and  credit  the 
amount  received  to  revenue  account  No.  17,  "  Rents  of  Buildings 
and  Other  Property." 

Case  50. 

Query.  To  what  account  should  be  charged  the  cost  of  material 
used  in  the  construction  of  a  retaining  wall  for  the  protection  of 
banks  from  high  tides,  it  being  understood  that  account  No.  8, 
"  Roadway  and  Track  Labor,"  is  intended  to  cover  the  cost  of 
labor  expended  in  such  work? 

Ansivcr.  Operating  expense  account  No.  8,  "Roadway  and 
Track  Labor,"  is  intended  to  cover  the  cost  of  labor  expended  in 
"  protecting  banks  by  retaining  walls,  riprap,  piling,  piers,  dikes, 
or  other  means."  The  cost  of  material  used  in  connection  with 
such  work  properly  chargeable  to  operating  expenses  should  be 
charged  to  account  No.  10,  "  Miscellaneous  Roadway  and  Track 
Expenses." 

Expenditures  of  the  above  nature  arising  in  connection  with  the 
construction  of  a  new  road  should  be  charged  to  account  No.  4, 
"  Grading,"  in  the  Classification  of  Expenditures  for  Road  and 
Equipment  of  Electric  Railways. 


24 

Case  51. 

Query.  To  what  account  should  be  charged  rent  of  land  used 
for  storage  of  track  material,  part  of  which  is  for  use  in  repairs 
of  track,  but  most  of  which  is  for  use  in  the  construction  of  new 
track? 

Answer.  Unless  the  amount  paid  for  rent  of  land  used  for  the 
storage  of  track  material  is  a  large  item,  such  as  several  hundred 
dollars  per  annum,  it  should  be  charged  to  operating  expense  ac- 
count No.  85,  "  Store  Expenses."  In  case  the  amount  paid  is  a 
considerable  item,  there  is  no  objection  to  including  an  appropri- 
ate proportion  in  the  construction  accounts.  Owing  to  the  fact 
that  it  would  be  impracticable  to  divide  this  rental  charge  among 
the  various  construction  material  accounts,  the  amount  should  be 
charged  to  account  No.  44,  "  Miscellaneous,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  52. 

Query.  Has  the  Interstate  Commerce  Commission  prescribed 
any  account  for  depreciation  of  way  and  structures  or  equip- 
ment? 

Ansioer.  The  Interstate  Commerce  Commission  does  not  require 
any  electric  railway  company  to  keep  account  No.  26,  "  Deprecia- 
tion of  Way  and  Structures,"  and  account  No.  42,  "Depreciation 
of  Equipment,"  unless  these  accounts  are  prescribed  by  the  Rail- 
way Commission  of  the  State  in  which  such  company  operates 
the  major  portion  of  its  mileage.     {See  Case  215.) 

Case  53  (amended). 

Query.  Is  it  proper  to  charge  to  account  No.  41,  "  Interest,"  in 
the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways,  interest  paid  on  loans  made  for  construction 
purposes  by  an  operating  electric  railway  company,  said  interest 
accruing  on  money  used  in  building  new  tracks  and  for  additional 
power-plant  equipment  and  other  construction  purposes? 

Answer.  Interest  on 'loans  made  for  construction  purposes  that 
accrues  during  the  construction  period  should  be  charged  to 
account  No.  41,  "  Interest."  Interest  which  accrues  after  the 
completion  of  construction  work  is  not  chargeable  to  this  account. 
{See  Case  29.) 


25 

Case  54. 

Query.  Should  revenue  account  No.  15,  "Rents  of  Tracks  and 
Terminals,"  be  credited  with  all  compensation  received  for  the  use 
of  tracks  and  electric  lines,  including  services  performed  in  con- 
nection with  the  dispatching  and  general  supervision  of  the  elec- 
tric cars  of  one  company  using  the  tracks  of  another  company? 

Answer.  All  compensation  of  this  nature  should  be  credited  to 
revenue  account  No.  15,  "  Rents  of  Tracks  and  Terminals."  No 
provision  is  made  in  the  electric  classifications  for  joint  facilities 
accounts. 

Case  55. 

Query.  This  company  owns  a  nine-story  building.  One-third  of 
the  ground  floor  is  used  for  tracks  for  cars  running  into  and  out 
of  the  building,  waiting  room,  ticket  office,  etc.,  and  the  balance  is 
rented  for  store  purposes,  concessions,  etc.  The  general  offices 
occupy  about  one  floor,  and  the  remaining  floors  are  rented  for 
office  purposes.  Should  rents  received  from  tenants  be  credited 
to  operating  revenues  or  miscellaneous  income? 

Answer.  Rents  should  be  credited  to  revenue  account  No.  17, 
"  Rents  of  Buildings  and  Other  Property,"  if  the  expense  of  main- 
taining and  operating  the  portions  rented  can  not  be  separated 
from  the  expense  of  maintaining  and  operating  the  portion  used 
by  the  railway  company.  In  case  the  expense  of  maintaining  and 
operating  the  portions  rented  can  be  separated  from  the  expense 
of  maintaining  and  operating  the  portion  used  by  the  railway 
company,  the  rents  received  should  be  included  in  Income  and  not 
in  Operating  Revenues,  and  the  expense  of  maintaining  and  oper- 
ating the  rented  portions  should  be  charged  against  the  rents 
received. 

Case  56. 

Query.  We  are  in  doubt  as  to  the  proper  account  to  be  charged 
for  trolley  parts,  namely,  wheels,  axles,  washers,  springs,  harps, 
poles,  bushings,  etc.,  and  carbon  brushes,  carbons,  headlight 
parts,  etc.  Should  these  items  be  charged  to  accounts  32  to  37, 
inclusive,  or  to  account  No.  63,  "Miscellaneous  Car-Service 
Expenses"? 

Answer.  All  such  parts  as  pertain  to  maintenance  of  equipment 
are  chargeable  to  operating  expense  account  No.  32,  "Passenger 
and  Combination  Cars " ;  account  No.  33,  "  Freight,  Express,  and 
Mail  Cars";   account  No.  34,  "Locomotive";  account  No.  35, 


26 

"  Service  Cars  " ;  account  No.  36,  "  Electric  Equipment  of  Cars  " ; 
or  account  No.  37,  "  Electric  Equipment  of  Locomotives."  Account 
No.  63,  "  Miscellaneous  Car-Service  Expenses,"  includes  only  such 
items  as  do  not  pertain  to  maintenance  of  equipment. 

The  following  indicates  the  line  of  demarcation  between  the 
electric  equipment  of  a  car  and  the  car :  Electric  equipment  of  a  car 
includes  the  electric  niotive  equipment  and  wiring ;  the  term  "  car  " 
includes  the  car  body  and  trucks,  electric  bells  and  wiring,  electric 
heaters  and  wiring,  electric  lighting  and  wiring,  and  air-brake 
equipment  and  wiring. 

Under  this  segregation,  carbons  used  in  electric  arc  headlights 
are  chargeable  to  account  No.  63,  "  Miscellaneous  Car-Service  Ex- 
penses," and  the  other  items  named  to  accounts  32  to  37,  inclusive. 

Case  57. 

Query.  Are  Class  B  and  Class  C  electric  railways  required  to 
keep  the  44  accounts  composing  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways,  and  the  19  ac- 
counts composing  the  Classification  of  Operating  Revenues  of 
Electric  Railways,  the  same  as  Class  A  companies? 

Answer.  All  electric  railways  subject  to  the  jurisdiction  of  the 
Interstate  Commerce  Commission  are  required  to  keep  their  road 
and  equipment  and  revenue  accounts  under  the  same  classifica- 
tions, no  condensed  classification  of  road  and  equipment  accounts 
or  of  revenue  accounts  being  provided  for  Class  B  or  Class  C 
companies. 

Case  58. 

Query.  What  is  meant  by  the  term  "  Car  Hours  "  as  used  in  the 
mileage,  traffic,  and  miscellaneous  statistics  of  the  form  for  an- 
nual report,  particularly  with  reference  to  "Passenger  Car 
Hours"? 

Answer.  "Passenger  Car  Hours"  include  not  only  the  actual 
time  while  in  revenue  service,  but  also  the  time  consumed  in  run- 
ning from  carhouses  to  points  where  regular  service  is  begun, 
time  lost  between  trips,  and  time  lost  on  account  of  delays  caused 
by  blockades,  parades,  etc.  It  includes  the  entire  time  during 
which  the  cars  are  in  charge  of  the  motormen  and  conductors. 

Case  59. 
Query.  Is  it  permissible  to  apportion  store  and  stable  expenses 
among  the  water,  light,  and  railway  departments  in  proportion  to 
the  services  rendered  by  the  storeroom  and  the  stables? 


27 

Anstver.  The  proportion  of  store  and  stable  expenses  chargeable 
to  the  water  and  light  departments  should  be  handled  through 
account  No.  81,  "  Other  Operations — Cr.,"  it  being  the  intention 
that  the  "  Other  Operations  "  accounts  should  apply  in  connection 
with  all  General  and  Miscellaneous  accounts. 

Carriers  are  at  liberty  to  distribute  store  and  stable  expenses 
of  the  railway  department  to  the  various  operating  expense  ac- 
counts affected,  but  for  the  purpose  of  the  annual  reports  the 
amounts  distributed  should  be  reported  under  account  No.  85, 
"  Store  Expenses,"  and  No.  86,  "  Stable  Expenses,"  and  such 
amounts  eliminated  from  the  accounts  to  which  they  were  origi- 
nally distributed. 

In  this  connection  attention  is  called  to  the  fact  that  no  portion 
of  store  expenses  or  stable  expenses  which  is  properly  chargeable 
to  road  and  equipment  should  be  included  in  accounts  Nos.  85  and 
86,  as  these  accounts  are  intended  to  cover  only  operating  ex- 
penses.    (See  Case  10.) 

Case  60. 

Query.  A  company  is  required  by  its  franchise  to  widen  one  of 
the  streets  upon  which  it  operates,  and  pay  all  expenses  of  exca- 
vating, moving  back  and  resetting  curbs,  constructing  new  catch 
basins  with  sewer  connections,  adjusting  all  sidewalks  and  cross- 
walks disturbed,  readjusting  all  pole  lines,  hydrants,  etc.,  owned 
by  other  corporations,  and  laying  a  new  asphalt  pavement  between 
the  brick-paved  railroad  strip  and  the  curbs.  Would  it  be  proper 
to  consider  this  as  an  incidental  cost  of  the  road  itself  and  charge- 
able to  account  No.  2,  "  Right  of  Way,"  or  should  the  cost  be 
charged  to  account  No.  44,  "  Miscellaneous  "? 

Answer.  The  cost  should  be  charged  to  account  No.  2,  "  Right  of 
Way,"  except  cost  of  paving,  which  should  be  charged  to  account 
No.  10,  "Paving."     {See  Cases  116  and  191.) 

Case  61. 

Query.  Is  it  intended  that  account  No.  25,  "  Buildings  and  Struc- 
tures," shall  be  used  solely  for  repairs  of  owned  buildings,  or  may 
the  cost  of  repairs  to  rented  buildings  be  included? 

Answer.  Account  No.  25,  "  Buildings  and  Structures,"  is  in- 
tended to  include  cost  of  repairs  of  owned  buildings  or  buildings 
held  under  long-term  leases.  The  cost  of  repairs  of  buildings 
rented  from  month  to  month  is  not  to  be  included  in  this  account, 
but  should  be  charged  to  the  account  to  which  the  rent  is  charged. 


28 

Case  62. 

Query.  Should  repairs  to  rented  passenger  waiting  rooms  where 
tickets  are  sold  be  charged  to  account  No.  65,  "  Station  Expenses  "? 

Answer.  Yes.  (*8ee  Case  61  respecting  repairs  to  buildings 
held  under  long-term  leases.) 

Case  63. 

Query.  Should  repairs  to  general  offices  that  are  rented  be 
charged  to  account  No.  25,  "  Buildings  and  Structures,"  or  to  ac- 
count No.  75,  "  General  Office  Supplies  and  Expenses  "  ? 

Answer.  Charge  to  account  No.  75,  "  General  Office  Supplies 
and  Expenses."  {See  Case  61  respecting  repairs  to  huildings 
held  under  long-term  leases.) 

Case  64. 

Query.  We  have  a  contract  with  another  carrier  under  which  the 
other  carrier  provides  cars  and  maintains  them  for  the  purpose  of 
furnishing  through  service.  Regular  fares  are  collected  to  and 
from  junction  point  by  the  other  carrier.  While  these  cars  are 
on  our  tracks  we  pay  all  expenses  of  operation  and  retain  all 
fares  collected  for  transportation  between  points  on  such  tracks, 
but  pay  to  the  other  company  a  certain  part  of  the  fares  collected 
from  passengers  traveling  from  or  to  points  beyond  the  junction. 
How  shall  we  charge  amounts  paid  under  this  contract? 

Answer.  Charge  to  account  No.  88,  '*  Rent  of  Equipment." 

Case  65. 

Query.  In  account  No.  19,  "  Poles  and  Fixtures,"  in  the  Classifi- 
cation of  Expenditures  for  Road  and  Equipment  of  Electric  Rail- 
ways is  the  statement,  "To  this  account  should  be  charged  the 
cost  of  *  *  *  brackets  and  other  pole  fixtures ;  *  *  *  also 
structures  for  supporting  the  overhead  electric  railway  construc- 
tion." In  account  No.  22,  "Distribution  System,"  in  the  same 
classification  is  the  statement,  "  To  this  account  should  be  charged 
the  cost  of  material  used  and  labor  expended  in  constructing  dis- 
tribution system,  including  *  ♦  *  overhead  trolley  lines,  in- 
cluding cost  of  trolley,  guard,  span,  strain,  supplementary,  and 
other  wires."  Since  brackets  used  for  supporting  trolley  wires 
are  analogous  to  span  wires,  should  not  the  cost  of  such  brackets 
be  charged  to  account  No.  22,  "  Distribution  System  "? 


29 

Anstver.  Brackets  used  for  supporting  trolley  wires  are  dis- 
tinctly pole  fixtures  and  should  be  charged  to  account  No.  19, 
"Poles  and  Fixtures." 

Possibly  there  has  been  sonie  misunderstanding  as  to  the  mean- 
ing of  "  structures  for  supporting  the  overhead  electric  railway 
construction  "  in  account  No.  19.  This  is  intended  to  cover  such 
structures  as  steel  catenary  bridges,  which  are  used  by  some  rail- 
ways to  carry  the  double-track  overhead  lines  and  which  have 
two  side  towers  and  a  connecting  truss  built  of  light  angles  and 
channels. 

Case  66. 

Query.  Our  master  mechanic  asks  that  we  define  the  term 
"  electric  locomotive  "  in  relation  to  the  Classification  of  Operating 
Expenses  of  Electric  Railways,  his  desire  being  to  know  whether 
the  build  of  the  machine  or  the  use  to  which  it  is  put  governs. 
We  have  a  machine  with  standard  express  car  body,  but  with  low 
speed,  high-power  motor  equipment,  which  is  used  In  handling 
ballast  cars,  flat  cars,  etc.,  in  maintenance  work,  and  sometimes 
in  hauling  such  freight  as  lumber,  wood,  etc.,  in  car  lots. 

Answer.  In  defining  the  term  "  electric  locomotive "  the  build 
of  the  jnachine,  rather  than  the  use  to  which  it  is  put,  should 
govern.  If  it  is  so  arranged  that  it  can  carry  freight  or  passen- 
gers within  itself,  it  should  be  considered  a  car. 

This  distinction  seems  necessary,  as  it  frequently  happens  that 
regular  passenger  cars,  freight  cars,  or  work  cars  are  used  to 
haul  other  cars  and  to  treat  them  as  locomotives,  when  so  used, 
would  undoubtedly  lead  to  confusion. 

Case  67. 

Query.  To  what  account  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways  should  be  charged 
the  cost  of  electric  headlights  for  passenger  cars? 

Ansiver.  Account  No.  35,  "  Cars."  Account  No.  37,  "  Electric 
Equipment  of  Cars,"  is  intended  to  include  only  the  electric  motive 
equipment.     (See  Case  9.) 

Case  68. 

Query.  We  have  granted  to  other  electric  companies  the  privi- 
lege of  attaching  their  wires  to  our  poles.  To  what  account 
should  we  credit  revenue  from  this  source? 


30 

Answer.  To  account  No.  17,  "Rents  of  Buildings  and  Other 
Property."     (See  Case  49.) 

Case  69. 

Query.  The  Classification  of  Operating  Revenues  of  Electric 
Railways  provides  in  account  No.  1,  "  Passenger  Revenue,"  under 
the  caption  "Revenue  from  Ti-ansportation," — "This  account 
should  be  charged  w^ith  amounts  paid  for  *  *  *  ticliets  re- 
deemed." In  Note  B  it  is  provided  that  all  tickets  may  be 
credited  to  an  open  account  and  this  account  charged  when 
tickets  are  collected.  In  case  tickets  are  redeemed,  should  they 
not  be  charged  to  the  open  account  to  which  the  sale  has  been 
credited? 

Answer.  If  advantage  is  taken  of  the  privilege  of  crediting  the 
sale  of  tickets  to  an  open  account,  that  account  should  also  be 
charged  with  amounts  paid  for  tickets  redeemed. 

Case  70. 

Query.  Note  B  under  revenue  account  No.  1,  "  Passenger  Rev- 
enue," states  that  the  proceeds  from  the  sale  of  mileage  books 
are  to  be  carried  to  that  account  as  they  are  honored  for  trans- 
portation. We  have  always  handled  the  sale  of  these  tickets  by 
crediting  directly  to  revenue,  the  same  as  we  would  round-trip 
tickets.  Is  it  required  that  interurban  companies  reporting  to 
the  Commission  shall  follow  the  directions  in  account  No.  1? 

Answer.  It  is  not  permissible  to  credit  revenue  account  No.  1, 
"  Passenger  Revenue,"  with  receipts  from  mileage  books  at  the 
time  of  sale.  It  will  be  necessary  to  credit  receipts  from  mile- 
age books  to  an  open  account  at  the  time  of  sale  and  to  charge 
such  account  and  credit  "  Passenger  Revenue  "  as  the  mileage  is 
honored,  in  accordance  with  Note  B. 

Case  71. 

Query.  When  a  railway  company  conducts  a  general  lighting 
business,  should  the  net  earnings  of  the  lighting  department  be 
included  in  the  revenue  statement  under  account  No.  19,  "Mis- 
cellaneous "  ? 

Answer.  Net  earnings  of  the  lighting  department  should  not  be 
included  in  operating  revenues,  but  should  be  included  in  the 
Income  Account  as  "  Other  Miscellaneous  Income." 


31 

Case  72. 

Query.  To  what  account  should  be  charged  subscriptions  to 
funds  raised  for  the  purpose  of  entertaining  conventions  visiting 
our  city? 

Answer.  A  subscription  to  a  fund  for  the  purpose  of  entertain- 
ing a  convention  should  be  considered  as  a  donation  for  traflSc 
purposes,  and,  therefore,  should  be  charged  to  account  No.  46, 
"Advertising." 

Case  73. 

Query.  Should  the  cost  of  tools  used  in  maintenance  of  way  and 
structures,  including  those  used  in  the  repairs  and  renewals  of 
bridges  and  buildings,  interlocking  systems,  transmission  and  dis- 
tribution systems,  and  the  cost  of  crucibles,  etc.,  used  in  connec- 
tion with  a  thermit  welding  machine,  be  charged  to  account 
No.  10,  except  as  provided  in  accounts  Nos.  11  and  12? 

Answer.  Account  No.  10,  "  Miscellaneous  Roadway  and  Track 
Expenses,"  includes  only  the  "  cost  of  roadway  tools  when  charge- 
able to  expenses  and  cost  of  all  material  used  and  labor  expended 
in  repairing  and  renewing  all  tools,  implements,  flags,  lanterns, 
etc.,  used  in  repairing  roadway  and  track."  This  would  include 
crucibles,  etc.,  used  in  connection  with  a  thermit  welding  machine. 

The  cost  of  renewing  and  repairing  tools  should  be  charged  to 
account  No.  15,  "  Bridges,  Trestles,  and  Culverts,"  if  the  tools  are 
used  in  the  maintenance  of  bridges ;  to  account  No.  17,  "  Signal 
and  Interlocking  Systems,"  if  used  in  the  maintenance  of  inter- 
locking systems ;  to  account  No.  24,  *'  Miscellaneous  Electric  Line 
Expenses,"  if  used  in  the  maintenance  of  transmission  and  distri- 
bution systems;  and  to  account  No.  25,  "Buildings  and  Struc- 
tures," if  used  in  the  maintenance  of  buildings. 

It  is  not  necessary  to  apportion  among  a  number  of  accounts 
the  cost  of  maintenance  of  tools  used  for  general  purposes. 

Case  74. 

Query.  A  conductor  on  one  of  our  cars,  in  discharge  of  his  duty, 
ejected  an  unruly  passenger  who  refused  to  pay  fare.  In  doing 
so  the  conductor  was  injured  to  such  an  extent  that  he  was 
unable  to  attend  to  his  duties  for  some  time.  It  has  been  decided 
to  pay  the  conductor  for  all  of  the  time  lost.  Is  this  a  proper 
charge  to  account  No.  82,  "  Injuries  and  Damages  "? 


32 

Answer,  The  payment  should  be  charged  to  account  No.  82, 
"Injuries  and  Damages."     (See  Cases  16  and  150.) 

Case  75. 

Query.  Please  advise  if  premiums  paid  to  guaranty  companies 
for  bonds  furnished  municipalities  in  accordance  with  franchises 
granted  for  the  privilege  of  constructing  and  operating  railroads 
on  the  streets  should  be  charged  to  account  No.  83,  "  Insurance," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 
The  bonds  referred  to  are  given  for  the  faithful  performance  of 
all  the  terms  of  the  franchise,  including  the  construction  of  the 
line,  the  payment  of  a  percentage  of  the  gross  receipts,  and  in 
some  instances  the  maintenance  and  operation.  The  bonds  are 
continuous  and  run  during  the  life  of  the  franchise. 

Answer,  Such  payments  should  be  charged  to  account  No.  44, 
"Miscellaneous,"  in  the  Classification  of  Expenditures  for  Road 
and  Equipment  of  Electric  Railways,  when  they  are  incurred  m 
connection  with  construction  work ;  and  to  account  No.  79,  "  Mis- 
cellaneous General  Expenses,"  in  the  Classification  of  Operating 
Expenses  of  Electric  Railways,  when  they  are  incurred  in  connec- 
tion with  operation. 

Case  76  {amended). 

Query.  In  the  text  of  the  Classification  of  Operating  Expenses 
of  Electric  Railways  no  specific  mention  is  made  of  the  expenses 
of  maintenance  of  dams,  reservoirs,  canals,  and  pipe  lines  feeding 
hydraulic  generating  plants.  What  disposition  is  to  be  made  of 
this  class  of  expenses? 

Answer.  The  cost  of  maintenance  of  such  structures  should  be 
charged  to  account  No.  25,  "Buildings  and  Structures,"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  77. 

Query.  This  company  uses  large  numbers  of  portable  iron  signs, 
which  are  hooked  on  the  fronts  of  the  cars  to  indicate  their  desti- 
nation. They  are  in  nowise  i)ermanent  fixtures  of  the  cars,  but 
are  used  on  different  cars  as  occasion  requires.  On  some  of  our 
new  cars  we  have  adjustable  signs  which  consist  of  rolls  with 
various  destinations  painted  thereon  and  are  attached  to  the  cars 


themselves.    To  which  accounts  should  the  cost  of  these  signs  be 
charged? 

Answer.  The  portable  signs  should  be  charged  to  account  No.  63, 
"Miscellaneous  Car-Service  Expenses,"  and  the  adjustable  signs 
attached  to  the  cars  to  account  No.  32,  "Passenger  and  Combi- 
nation Cars." 

Case  78. 

Query.  To  what  account  should  be  charged  the  cost  of  removing 
water  resulting  from  the  melting  of  snow  on  city  streets? 

Answer.  To  account  No.  12,  "  Removal  of  Snow,  Ice,  and  Sand." 
{See  Case  87.) 

Case  79. 

Query.  Should  the  wages  of  engineers  and  other  employees  en- 
gaged in  operating  power  stations  and  substations  be  charged  to 
repair  accounts  when  engaged  in  making  minor  repairs  during 
their  regular  hours? 

Answer.  It  is  not  intended  that  any  portion  of  the  wages  of 
engineers  and  other  employees  engaged  in  station  operation  should 
be  charged  to  repair  accounts  when  they  are  engaged  incidentally 
during  their  regular  shifts  in  making  minor  repairs. 

As  a  general  rule,  it  is  not  necessary  to  distribute  the  wages  of 
a  regular  employee  to  the  several  accounts  affected  if  part  of  his 
time  is  devoted  only  incidentally  to  repair  work.  If,  however,  he 
is  required  to  devote  a  considerable  part  of  his  time  to  such  re- 
pairs, his  wages  should  be  apportioned  to  the  proper  accounts  in 
accordance  with  the  work  performed.  (See  Cases  149,  248,  and 
251) 

Case  80. 

Query.  To  what  account  should  be  charged  the  cost  of  printing 
tariffs,  and  the  cost  of  printing  orders  for  conductors  and  motor- 
men  in  connection  with  transportation  rules,  regulations,  etc.? 

Answer.  To  account  No.  84,  "  Stationery  and  Printing." 

Case  81. 

Query.  Much  of  our  track  is  located  on  streets  with  macadam 
surface.  Should  the  cost  of  repairing  the  macadam  be  charged  to 
"Paving"  or  to  "Miscellaneous  Roadway  and  Track  Expenses"? 

Answer.  To  account  No.  9,  "  Paving." 

6790**— 11 8 


34 
Case  82. 

Query.  We  have  a  track  that  is  "plain  back  filled,"  that  is, 
filled  with  crushed  stone  to  the  top  of  the  rails.  Should  the  cost 
of  this  filling  be  charged  to  account  No.  2,  "  Ballast,"  or  account 
No.  10,  "  Miscellaneous  Roadway  and  Track  Expenses  "  ?  Strictly 
speaking,  it  is  not  ballast,  although,  in  many  instances,  it  would 
be  hard  to  distinguish  it  from  ballast. 

Answer.  The  cost  of  filling  track  with  crushed  stone  to  the  top 
of  the  rails  should  be  charged,  when  done  in  connection  with 
maintenance,  to  account  No.  2,  "Ballast,"  and  account  No.  8, 
"Roadway  and  Track  Labor." 

Case  83. 

Query.  Under  our  contract  for  carrying  the  mail  we  are  re- 
quired to  transfer  the  mail  at  certain  points  from  the  cars  to  the 
post-office.  To  what  account  shall  we  charge  the  cost  of  this 
service? 

Answer.  Specific  payments  for  this  service  should  be  charged 
to  account  No.  72,  "Other  Transportation  Expenses." 

Case  84. 

Query.  Since  commencing  operation  we  have  adopted  the  pol- 
icy, in  connection  with  our  work-car  service,  of  charging  our  sev- 
eral departments  with  the  use  of  work  cars  at  the  rate  of  65 
cents  per  car  hour.  This  has  been  done  for  the  reason  that  we 
have  had  to  do  considerable  hauling  for  the  contractors  who  built 
the  road.  We  have  also  charged  each  department  in  order  that 
the  department  head  would  have  it  brought  more  forcibly  to  his 
attention  that  it  was  the  desire  of  the  management  that  the  work 
cars  be  used  as  little  as  possible.  This  charge  of  65  cents  per 
hour  has  been  credited — 50  cents  to  "  Purchased  Power  "  and  15 
cents  to  "  Miscellaneous  Revenue,"  which  division  is  based  upon 
an  estimate  of  the  amount  of  power  used  and  the  amount  neces- 
sary to  compensate  the  company  for  loss  through  wear  and  tear, 
etc.    Is  this  correct? 

Answer.  No  charge  should  be  made  against  maintenance  or 
other  operating  accounts  for  the  use  of  work  cars.  In  the  case 
of  cars  used  on  construction  work  by  the  company  itself,  if 
charge  is  made  against  construction  accounts  it  should  be  as  near 


35 

actual  cost  as  possible,  and  credit  should  be  given  to  revenue 
account  No.  9,  "Miscellaneous  Transportation  Revenue."  When 
a  charge  is  made  against  a  contractor  for  use  of  equipment,  credit 
should  be  given  to  account  No.  9. 

The  wages  of  conductors,  motormen,  and  other  employees  en- 
gaged in  this  service  should  be  charged  to  account  No.  62,  "  Miscel- 
laneous Car-Service  Employees."     (See  Cases  33  and  45.) 

Case  85. 

Query.  Notes  under  operating  expense  accounts  Nos.  3,  4,  5, 
and  6  provide  that  the  cost  of  labor  of  unloading  shall  be  charged 
to  account  No.  8.  If  this  refers  to  the  first  handling  of  material 
from  cars  or  boats  to  yards  or  docks,  it  will  be  difficult,  if  not 
impossible,  to  separate  that  portion  properly  chargeable  to  oper- 
ating expenses  from  that  chargeable  to  expenditures  for  road,  as 
it  will  not  be  possible  when  the  material  is  received  to  tell 
which  part  of  the  material  will  be  used  in  repairs  and  which  part 
in  construction.  This  labor  has  always  been  considered  as  part 
of  the  cost  of  material.     Should  it  not  be  so  considered? 

Answer.  The  notes  under  the  accounts  mentioned  do  not  refer 
to  the  first  handling  of  material  from  cars  or  boats  to  yards  or 
docks,  but  to  the  unloading  at  the  points  where  the  material  is  to 
be  used.  The  cost  of  the  first  handling  is  properly  chargeable  to 
the  cost  of  the  material. 

Case  86  (amended). 

Query.  Should  the  cost  of  labor  and  materials,  such  as  special 
grubbing  tools,  liquid  weed-killer,  and  sprinkling  devices,  used  in 
clearing  track  and  right  of  way  of  weeds,  be  charged  to  account 
No.  11,  "  Cleaning  and  Sanding  Tracks  "  ? 

Answer.  The  material  should  be  charged  to  account  No.  10, 
"Miscellaneous  Roadway  and  Track  Expenses,"  and  the  labor  to 
account  No.  8,  "  Roadway  and  Track  Labor." 

Case  87. 

Query.  May  we  charge  the  cost  of  removing  flood  water  from 
tracks,  including  maintenance  in  connection  with  track  drainage, 
to  "  Removal  of  Snow,  Ice,  and  Sand "  ?  If  not,  what  account 
should  be  charged? 


36 

Answer.  The  cost  of  material  used  in  removing  flood  water  from 
track  should  be  charged  to  account  No.  10,  "  Miscellaneous  Road- 
v/ay  and  Track  Expenses,"  and  the  labor  to  account  No.  8,  "  Road- 
way and  Track  Labor,"  except  as  provided  in  Case  78. 

Case  88. 

Query.  Should  the  cost  of  placing  and  removing  portable  snow 
fences  be  charged  to  "Removal  of  Snow,  Ice,  and  Sand"  or  to 
"  Crossings,  Fences,  Cattle  Guards,  and  Signs  "  ? 

Answer.  To  account  No.  12,  "  Removal  of  Snow,  Ice,  and  Sand." 

Case  89. 

Query.  To  what  account  should  be  charged  the  cost  of  planks 
used  in  crossings  of  steam  railroads  in  city  streets? 

Answer.  If  the  planks  are  used  in  maintenance,  the  cost  should 
be  charged  to  account  No.  16,  "  Crossings,  Fences,  Cattle  Guards, 
and  Signs,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways;  if  used  in  construction,  to  account  No.  16,  "Crossings, 
Fences,  Cattle  Guards,  and  Signs,"  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways. 

Case  90. 

Query.  To  what  account  should  be  charged  the  cost  of  wooden 
plugs  used  for  filling  spike  holes  in  ties? 
Anstcer.  To  account  No.  3,  "  Ties." 

Case  91. 

Query.  Should  the  wages  of  levermen  on  derailers  at  steam  rail- 
road crossings  be  charged  to  "  Miscellaneous  Car-Service  Em- 
ployees" or  to  "Operation  of  Signal  and  Interlocking  Systems"? 

Answer.  Should  be  charged  to  account  No.  68,  "  Operation  of 
Signal  and  Interlocking  Systems." 

Case  92. 

Query.  Should  the  wages  of  blacksmiths  and  helpers  and  cost 
of  coal  and  other  supplies  for  track  shop  be  charged  to  "  Shop 
Expenses"  or  to  "Miscellaneous  Roadway  and  Track  Expenses"? 


37. 

Answer.  The  expense  of  sucb  labor  should  be  charged  to  ac- 
count No.  8,  "  Roadway  and  Track  Labor,"  and  supplies  used 
solely  in  track  maintenance  should  be  charged  to  account  No.  10, 
"Miscellaneous  Roadway  and  Track  Expenses." 

Case  93. 

Query.  To  what  account  should  be  charged  cost  of  removing 
car  ashes  from  cars  to  dump? 

Answer.  If  removal  is  made  by  company  employees,  the  cost 
should  be  charged  to  account  No.  66,  "  Carhouse  Employees ;  " 
otherwise  to  account  No.  63,  "Miscellaneous  Car-Service  Ex- 
penses." 

Case  94. 

Query.  Please  advise  whether  the  salaries  of  accounting  depart- 
ment clerks  engaged  in  handling  the  accounts  of  the  maintenance 
of  way,  mechanical,  and  stores  departments  should  be  charged  to 
account  No.  74,  **  Salaries  and  Expenses  of  General  Office  Clerks," 
or  apportioned  to  account  No.  1,  "  Superintendence  of  Way  and 
Structures,"  account  No.  29,  "  Superintendence  of  Equipment," 
and  account  No.  85,  "  Store  Expenses." 

Answer.  Assuming  that  the  clerks  in  question,  although  exclu- 
sively engaged  in  handling  the  accounts  pertaining  to  separate 
departments,  are  employed  in  the  general  accounting  office,  their 
salaries  should  be  charged  to  account  No.  74,  "  Salaries  and  Ex- 
penses of  General  Office  Clerks." 

Case  95. 

Query.  Should  amounts  paid  to  cities  for  licenses  to  operate 
cars  within  city  limits,  and  payments  based  on  percentage  of  gross 
receipts  in  accordance  with  the  terms  of  franchises,  be  charged  to 
"  Taxes  "  or  to  the  Income  Account? 

Answer.  Payments  to  municipalities  for  privilege  of  operating 
cars  (license  tax)  and  payments  of  a  percentage  of  operating 
revenues  in  accordance  with  terms  of  franchises  (franchise  tax) 
should  both  be  charged  to  "  Taxes "  under  "  Deductions  from 
Income."     (See  Cases  32,  37,  and  225.) 

Case  96. 

Query.  A  ruling  is  desired  as  to  the  proper  accounts  to  be 
charged  with  amounts  paid  for  telephone  service,   such  as  for 


38 

tolls,  and  for  rent  of  private  lines  and  operating  systems.  They 
appear  to  be  in  tlie  nature  of  miscellaneous  expenses  chargeable 
to  the  department  for  whose  benefit  the  expenses  are  incurred. 

Answer,  Rent  of  telephone  lines  used  primarily  for  the  opera- 
tion of  cars  should  be  charged  to  account  No.  69,  "  Operation  of 
Telephone  and  Telegraph  Systems."  All  other  telephone  expenses 
should  be  charged  to  account  No.  79,  "Miscellaneous  General 
Expenses."     (See  Cases  209  and  230.) 

Case  97. 

Query.  At  different  points  on  our  line  we  have  electric  lights, 
some  of  which  have  been  installed  in  accordance  with  our  franchise 
agreements,  others  because  of  the  necessity  of  providing  lights 
for  the  safety  of  our  passengers.  To  what  account  should  the 
labor  and  material  used  in  repairing  and  renewing  such  lights  be 
charged  ? 

Answer.  The  cost  of  repairing  and  renewing  lights,  either  in 
accordance  with  franchise  agreements  or  for  the  purpose  of 
avoiding  accidents,  should  be  charged  to  account  No.  72,  "  Other 
Transportation  Expenses."  In  the  case  of  lights  installed  at 
stations  owned  by  a  company,  the  cost  of  repairing  and  renewing 
wiring  in  connection  with  such  lights  should  be  charged  to  ac- 
count No.  25,  *'  Buildings  and  Structures,"  and  the  cost  of  renew- 
ing the  lamps  to  account  No.  65,  "  Station  Expenses."  If,  how- 
ever, the  station  is  rented,  the  entire  expense  should  be  charged 
to  account  No.  65.  If  it  is  not  practicable  to  separate  the  expense 
of  renewing  and  repairing  the  wiring  from  that  of  renewing  the 
lamps  at  stations  owned  by  a  company,  the  entire  cost  may  be 
included  in  account  No.  65. 

Case  98. 

Query.  Our  franchise  for  the  use  of  a  county  bridge  carries  an 
obligation  to  pay  a  proportion  of  the  cost  of  bridge  maintenance 
and  operation.    How  shall  we  charge  such  payments? 

Answer.  The  cost  of  maintaining  a  bridge  used  under  long-term 
lease  or  franchise  should  be  treated  the  same  as  maintenance  of 
property  owned.  With  this  understanding,  the  maintenance  of  the 
bridge  in  question  should  be  charged  to  account  No.  15,  "  Bridges, 
Trestles,  and  Culverts,"  and  the  cost  of  any  paving  done  should 
be  charged  to  account  No.  9,  "  Paving."  The  wages  of  bridge  ten- 
ders should  be  charged  to  account  No.  62,  "Miscellaneous  Car- 
Service  Employees." 


Case  99. 

Query.  What  is  the  proper  disposition  of  the  cost  of  patterns 
used  in  making  castings?  In  some  cases  these  patterns  were  made 
for  cars  being  built,  and  are  carried  in  stock  and  used  for  making 
repair  parts  when  necessary.  In  other  cases  the  patterns  are  made 
entirely  for  casting  repair  parts.  Is  it  proper  to  charge  the  cost 
of  the  patterns  to  the  cost  of  the  equipment  built,  In  the  first 
instance,  and  to  the  cost  of  repairing  the  equipment  in  the  second 
instance,  or  should  the  patterns  be  treated  as  hand  tools  and 
machine  tools? 

Answer.  The  cost  of  patterns  made  expressly  for  the  casting  of 
repair  parts  should  be  included  in  the  cost  of  repairing  equip- 
ment. The  cost  of  patterns  originally  made  for  cars  being  built 
by  a  company  should  be  included  in  the  cost  of  the  equipment. 

Case  100. 

Query.  Referring  to  accounts  Nos.  7,  "Rails,  Rail  Fastenings, 
and  Joints,"  and  8,  "  Special  Work,"  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways,  kindly 
advise  to  which  of  these  accounts  should  be  charged  the  cost  of 
guard  rails  placed  around  plain  curves  in  main  tracks  w^here  there 
are  no  frogs,  switches,  cross-overs,  or  other  special  work  in  con- 
nection therewith.  Does  account  No.  8,  "  Special  Work,"  include 
the  cost  of  any  guard  rails  except  those  used  in  connection  with 
railroad  crossings,  cross-overs,  frogs,  switches,  turn-outs,  or  other 
parts  of  the  track  made  to  order? 

Answer.  The  cost  of  guard  rails  placed  around  plain  curves  in 
main  tracks  where  there  are  no  frogs,  switches,  cross-overs,  or 
other  special  work  in  connection  therewith  should  be  charged  to 
account  No.  7,  "  Rails,  Rail  Fastenings,  and  Joints."  Account 
No.  8,  "  Special  Work,"  should  include  the  cost  of  only  such  guard 
rails  as  are  used  in  connection  with  railroad  crossings,  cross-overs, 
frogs,  switches,  turn-outs,  and  other  parts  of  the  track  made  to 
order.     {See  Case  25.) 

Case  101. 

Query.  We  are  required  by  city  ordinance  to  cut  and  replace 
overhead  wires  when  it  is  necessary  to  move  any  building  across 
or  along  our  streets.  Is  this  a  proper  charge  to  Operating  Ex- 
penses or  to  Income? 

Answer.  Such  expenses  should  be  charged  to  account  No.  24, 
"  Miscellaneous  Electric  Line  Expenses." 


40 
Case  102. 

Query.  This  company  owns  ferry  slips  at  a  wharf  in  connection 
with  which  we  have  considerable  maintenance  expenses.  Should 
we  charge  to  a  subaccount  under  No.  19,  "  Other  Miscellaneous 
Way  Expenses,"  or  to  account  No.  25,  "  Buildings  and  Struc- 
^res  "  ?  At  the  end  of  the  wharf  are  fuel  oil  tanks  for  the  oper- 
ation of  our  ferry.  Should  we  charge  maintenance  expenses  to 
account  No.  19,  "  Other  Miscellaneous  Way  Expenses,"  or  to  ac- 
count No.  25,  "  Buildings  and  Structures  "  ? 

Ansicer.  Expenses  of  maintenance  of  ferry  slips  and  ferry  fuel 
oil  tanks  should  be  charged  to  account  No.  25,  "  Buildings  and 
Structures." 

Case.  103. 

Query.  Is  it  necessary  for  a  carrier  operating  a  ferry  to  sepa- 
rate its  general  and  miscellaneous  operating  expenses  between 
the  railway  and  the  ferry? 

Answer.  No. 

Case  104. 

Query.  To  what  account  should  be  charged  tools  other  than 
track  tools,  such  as  wheelbarrows,  hose,  level  boards,  paving  ham- 
mers, hydrant  wrenches  and  reducers,  mattocks,  hand  axes,  rail 
tongs,  etc.,  purchased  for  construction  work? 

Answer.  These  tools  should  be  charged  to  the  construction  work 
for  use  upon  which  they  are  Issued,  and  if  after  the  completion 
of  the  work  the  tools  have  any  salvage  value,  it  should  be  credited 
to  the  work  to  which  the  tools  were  originally  charged,  and 
charged  to  the  work  to  which  the  tools  are  thereafter  applied. 
{See  Cases  190  and  195.) 

Case  105. 

Query.  To  what  account  should  be  charged  the  cost  of  track  in- 
lets for  surface  water  and  their  sewer  connections? 

Answer.  To  account  No.  10,  "  Paving,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  106. 

Query.  Kindly  advise  the  proper  distribution  of  the  following 
named  expenses: 

(1)  Cost  of  uniforms  donated  to  conductors  and  motormen  who 
have  been  in  service  for  a  certain  number  of  years. 


41 

(2)  Cost  of  uniforms  and  badges  for  inspectors  and  car  starters 
whose  time  is  chargeable  to  account  No.  48. 

(3)  Trustees'  commissions  and  fees  for  paying  out  bond  inter- 
est on  clipped  coupons,  and  expenses,  including  registrars'  fees, 
connected  with  same. 

(4)  Premiums  on  fidelity  bonds  of  employees. 

(5)  Fees  for  filing  annual  reports  with  the  State. 

(6)  Cost  of  free  entertainments  given  employees. 

(7)  Cost  of  general  audit  of  company's  books  by  an  audit  com- 
pany. 

Answer.  The  items  described  should  be  charged  under  the 
Classification  of  Operating  Expenses  of  Electric  Railways  as  fol- 
lows: 

(1)  To  account  No.  63,  "Miscellaneous  Car-Service  Expenses." 

(2)  To  account  No.  48,  "  Superintendence  of  Transportation." 

(3)  To  account  No.  79,  "  Miscellaneous  General  Expenses." 

(4)  To  account  No.  83,  "  Insurance." 

(5),  (6),  (7)  To  account  No.  79,  "Miscellaneous  General  Ex- 
penses." 

Case  107. 

Query.  Is  it  intended  that  items  properly  chargeable  to  account 
No.  39,  "  Shop  Expenses,"  in  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways,  are  to  remain  as  charged  or  may 
they  be  distributed  in  the  same  manner  as  store  expenses? 

Answer.  It  is  not  intended  that  the  items  contained  in  account 
No.  39,  "  Shop  Expenses,"  should  be  distributed  to  the  various 
operating  accounts  benefited  thereby.  However,  if  any  portion  of 
shop  expenses  is  properly  chargeable  to  road  and  equipment,  such 
portion  should  be  deducted  from  account  No.  39,  "  Shop  Ex- 
penses," since  that  account  should  represent  only  the  portion 
chargeable  to  operating  expenses. 

Case  108. 

Query.  To  what  account  should  be  credited  the  value  of  coupons 
from  mileage  books  which  for  any  reason  remain  unpresented? 
Answer.  To  account  No.  1,  "  Passenger  Revenue." 

Case  109. 

Query.  Is  there  any  objection  to  the  creation  of  a  reserve  fund 
to  take  care  of  settlements  of  loss  and  damage  claims  filed  by 


42 

shippers  of  freight?  The  intention  is  to  make  charges  of  an 
arbitrary  amount,  so  as  to  take  care  of  claims  of  this  nature 
during  the  period  within  which  the  damage  is  done. 

Answer.  There  is  no  objection  to  including  in  operating  ex- 
penses each  month  a  proportion  of  the  total  amount  which  it  is 
estimated  will  be  necessary  to  expend  on  account  of  loss  and 
damage  claims,  provided  that  the  charges  are  adjusted  annually 
so  far  as  practicable. 

Case  110. 

Query.  To  what  account  should  be  charged  the  expense  of  mov- 
ing the  poles  of  another  company  which  were  located  closer  to 
our  tracks  than  we  deemed  safe,  and  which  we  moved  back  to 
give  proper  clearance?  When  the  line  was  originally  constructed 
the  location  was  presumably  all  right,  but  in  the  course  of  time, 
in  consequence  of  operating  larger  cars  and  at  an  increased  speed, 
the  present  management  did  not  consider  the  clearance  sufficient. 

Answer.  It  is  proper  to  charge  the  cost  of  this  work  to  account 
No.  2,  "  Right  of  Way,"  in  the  Classification  of  Expenditures  for 
Iload  and  Equipment  of  Electric  Railways,  unless  the  amount  in- 
volved is  insignificant.  In  case  it  is  decided  to  charge  the  cost  to 
operating  expenses,  it  should  be  charged  to  account  No.  19,  "  Other 
Miscellaneous  Way  Expenses." 

Case   111. 

Query.  To  what  account  should  be  charged  the  salaries  of 
clerks  employed  in  compiling  data  and  making  out  reports  to  the 
Public  Service  Commission,  State  Board  of  Tax  Commissioners, 
Department  of  Commerce  and  Labor,  etc.?  To  what  account 
should  the  salaries  of  engineers  employed  in  compiling  data  in 
regard  to  way  and  structures  for  such  reports  be  charged? 

Answer.  The  salaries  of  clerks  should  be  charged  to  account 
No.  74,  "  Salaries  and  Expenses  of  General  Office  Clerks."  The 
salaries  of  engineers  should  be  charged  to  account  No.  1,  "  Super- 
intendence of  Way  and  Structures." 

Case  112. 

Query.  To  what  account  should  be  charged  amounts  paid  to  the 
United  States  Government  for  the  right  to  operate  a  line  across  a 
government   reservation? 


43 

Answer.  If  the  cars  have  a  private  right  of  way  over  the  gov- 
ernment reservation,  the  payments  should  be  charged  to  operating 
expense  account  No.  19,  "  Other  Miscellaneous  Way  Expenses." 
If  the  line  runs  in  a  highway  which  the  Government  allows  other 
people  to  use,  the  payments  should  be  charged  to  "Taxes."  (See 
Cases  32  and  37.) 

Case   113. 

Query.  Frequently  when  streets  upon  which  rails  are  laid  are 
torn  up  for  repairs  it  is  necessary  for  passengers  to  change  from 
cars  on  one  side  of  the  break  in  the  street  to  cars  on  the  other 
side,  and  men  are  stationed  at  the  break  to  care  for  the  cars,  to 
assist  the  passengers  if  required,  and  to  perform  any  other  duties 
in  connection  therewith.  The  men  employed  for  this  work  are 
not  regular  car-service  employees.  To  what  account  should  their 
wages  be  charged? 

Answer.  To  account  No.  62,  "Miscellaneous  Car-Service  Em- 
ployees." 

Case   114. 

Query.  To  what  account  should  be  charged  the  cost  of  filling 
land? 

Answer.  The  cost  of  filling  land,  in  the  ordinary  acceptation  of 
the  term,  should  be  added  to  the  cost  of  the  land. 

Case   115. 

Query.  To  what  account  should  be  charged  the  cost  of  painting 
or  stenciling  numbers  on  poles  for  the  purpose  of  identification 
and  record? 

Answer.  The  cost  of  first  painting  or  stenciling  numbers  on 
poles  should  be  charged  to  account  No.  19,  "  Poles  and  Fixtures," 
in  the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways.  Renewals  should  be  charged  to  account  No. 
20,  "Poles  and  Fixtures,"  in  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways.  It  is  not  the  intention  that  car- 
riers should  be  required  to  charge  insignificant  amounts  to  con- 
struction  accounts. 

Case   116. 

Query.  A  town,  in  granting  a  franchise  for  the  construction 
of  a  new  line  on  the  streets,  requires  the  railway  company  to  set 
back  the  curbs  and  flags.    The  work  is  not  necessary  for  the  con- 


u 

struction  of  the  road  itself,  as  there  is  plenty  of  room  on  the  high- 
way without  setting  back  the  curbs.  To  what  account  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways  should  such  expenditures  be  charged? 

Answer.  Expenditures  of  this  nature  should  be  charged  to  ac- 
count No.  2,  "  Right  of  Way."  In  case  there  is  any  paving  to  be 
done  in  connection  with  this  work,  the  cost  of  such  paving  should 
be  charged  to  account  No.  10,  "  Paving,"  in  the  same  classification. 
(See  Case  60.) 

Case  117. 

Query.  To  what  accounts  should  the  following  items  be  charged? 

(1)  City  assessment  for  street  grade  crossing  our  right  of  way, 
being  our  proportion  for  the  right  of  way  abutting  street  and 
extending  back  from  the  street. 

(2)  City  assessment  for  new  trunk  sewer,  being  the  amount 
charged  us  for  our  proportion  based  on  right  of  way  through  the 
section  served  by  the  sewer. 

(3)  City  assessment  for  new  street  pavement,  being  our  pro- 
portion of  paving  inside  and  alongside  our  tracks  on  streets  on 
which  our  track  is  laid,  the  streets  not  having  been  previously 
paved. 

(4)  Cost  of  installing  new  crossings  when  new  streets  are 
opened. 

Answer.  The  items  described  should  be  charged  under  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways  as  follows: 

(1)  To  account  No.  16,  "Crossings,  Fences,  Cattle  Guards,  and 
Signs." 

(2)  To  account  No.  2,  "Right  of  Way."     (See  Case  222.) 

(3)  To  account  No.  10,  "Paving."     (See  Cases  2  and  222.) 

(4)  To  account  No.  16,  "Crossings,  Fences,  Cattle  Guards,  and 
Signs." 

Case  118. 

Query.  To  what  account  should  be  charged  the  expense  of  an 
examination  of  titles  of  real  property  and  other  questions  affect- 
ing the  validity  of  an  issue  of  bonds? 

Answer.  To  account  No.  44,  "  Miscellaneous,"  in  the  Classifica- 
tion of  Expenditures  for  Road  and  Equipment  of  Electric  Rail- 
ways. 


45 

Case  119. 

To  what  account  should  be  charged  fees  paid  to  an 
engineering  corporation  for  supervising  and  managing  the  oper- 
ation of  an  electric  railway  company? 

Answer.  To  account  No.  73,  "  Salaries  and  Expenses  of  Gen- 
eral Officers,"  in  the  Classification  of  Operating  Expenses  of 
Electric  Railways. 

Case  120. 

Query.  A  State  assesses  railway  corporations  each  year  a  cer- 
tain amount  graduated  on  basis  of  capital  stock.  To  what  ac- 
count should  the  assessment  be  charged,  or  should  it  be  treated 
under  "Deductions  from  Income,"  as  provided  for  taxes? 

Would  this  apply  to  a  franchise  assessment  of  a  percentage  of 
gross  earnings,  levied  under  city  ordinance? 

Would  it  apply  to  what  is  known  as  a  license  tax  levied  by  a 
city,  based  on  a  certain  fixed  charge  per  car  for  the  number  of 
cars  operated  in  the  city? 

Ansicer.  State  taxes  assessed  against  railway  corporations,  the 
amounts  of  which  are  graduated  on  a  basis  of  capital  stock,  fran- 
chise taxes  levied  on  operating  revenues,  and  license  taxes  based 
on  the  number  of  cars  operated  in  a  city,  should  be  charged  to 
"Taxes"  in  the  Income  Account. 

Case  121. 

Query.  By  reason  of  the  construction  of  a  sewer  in  a  street 
occupied  by  an  electric  railway's  tracks,  it  becomes  necessary  to 
lay  a  temporary  track  around  the  break  in  the  regular  line  in 
order  to  maintain  the  regular  running  schedule  and  avoid  com- 
pelling the  passengers  to  make  a  change  of  cars  at  that  point. 

Should  the  cost  of  laying  and  removing  the  temporary  track  be 
charged  to  account  No.  19,  "  Other  Miscellaneous  Way  Expenses,'* 
or  to  account  No.  63,  "  Miscellaneous  Car-Service  Expenses  "  ? 

Ansioer.  The  cost  of  temporary  track  made  necessary  by  the 
removal  of  tracks  for  the  purpose  of  laying  a  sewer  should  be 
charged  to  account  No.  19,  "  Other  Miscellaneous  Way  Expenses." 

Case  122. 

Query.  To  what  account  should  be  charged  the  cost  of  "cattle 
passes,"  which  are  in  the  nature  of  undergrade  crossings? 


46 

Ansicer.  To  account  No.  16,  "  Crossings,  Fences,  Cattle  Guards, 
and  Signs,"  in  the  Classification  of  Expenditures  for  Road  and 
Equipment  of  Electric  Railways. 

Case  123. 

Query.  To  what  account  should  be  charged  the  cost  of  putting 
in  iron-pipe  culverts  for  drainage  purposes? 

Answer.  To  account  No.  15,  "Bridges,  Trestles,  and  Culverts," 
in  the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways. 

Case  124. 

Query.  A  blast,  set  off  by  a  concern  doing  work  for  itself,  so 
damaged  our  high-tension  system  as  to  cause  a  good  many  inter- 
ruptions in  the  power  and  consequently  our  car  service  was  some- 
what delayed  for  several  hours. 

In  addition  to  reimbursing  us  for  the  expense  of  restoring  the 
high-tension  system  to  its  original  condition,  the  concern  has 
agreed  to  pay  us  a  certain  sum  of  money  to  reimburse  us  for  the 
estimated  loss  of  business  suffered  from  the  interruption  of  our 
service. 

To  what  account  shall  we  credit  the  amount  paid  to  us  for  the 
estimated  loss  of  business? 

Answer.  The  amount  may  be  credited  to  account  No.  9,  "Mis- 
cellaneous Transportation  Revenue."  Strictly  speaking,  this  is 
not  a  transportation  revenue,  but  as  it  is  paid  to  replace  what  is 
conceded  to  be  a  transportation  revenue,  it  may  be  so  considered. 

Case  125. 

Query.  We  are  carrying  in  suspense  an  amount  paid  to  a  trust 
company  for  certification  of  bonds  issued  for  construction  pur- 
poses.   To  what  account  should  it  be  charged? 

Answer.  Payments  to  trustees  for  certification  of  such  bonds 
should  be  charged  to  account  No.  44,  "  Miscellaneous,"  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Electric 
Railways. 

Case  126  (amended). 

Query.  We  are  constructing  a  new  power  station  which  is  to 
be  operated  by  steam  turbines.    The  water  for  the  condensers  in 


47 

this  station  is  to  be  obtained  from  a  pool  in  a  near-by  river  to  be 
formed  by  a  dam  at  or  near  the  station.  To  what  account  should 
be  charged  the  cost  of  the  dam  and  the  pipes  conveying  the  water 
from  the  pool  to  the  condensers? 

Answer.  The  cost  of  the  dam  as  well  as  the  cost  of  the  pipes 
used  in  conveying  the  water  from  the  pool  formed  by  the  dam 
should  be  charged  to  account  No.  24,  "  Power-Plant  Buildings,"  in 
the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways. 

Case  127  (amended). 

Query.  The  salary  of  superintendent  of  power  is  included  in 
account  No.  48,  *'  Superintendence  of  Transportation,"  in  the  Clas- 
sification of  Operating  Expenses  of  Electric  Railways.  We  have 
always  included  the  salary  of  superintendent  of  power  in  power- 
house expenses.  In  view  of  the  fact  that  we  operate  in  one  State 
only,  kindly  advise  if  we  would  not  be  justified  in  continuing  this 
practice? 

Answer.  Under  the  classifications  issued  by  this  Commission  it 
would  not  be  proper  for  you  to  eliminate  the  salary  and  office  and 
traveling  exx)enses  of  the  superintendent  of  power  from  account 
No.  48,  "  Superintendence  of  Transportation "  and  include  them 
in  some  other  account  under  Group  I — Power. 

However,  there  would  be  no  objection  to  carrying  such  expenses 
as  a  subaccount  under  account  No.  48,  and  for  your  own  con- 
venience including  such  subaccount  under  Group  I — Power. 
Notice  of  the  establishment  of  such  a  subaccount  should  be  given 
to  the  Commission,  subject  to  its  disapproval. 

Case  128. 

Query.  To  what  account  should  be  charged  fees  paid  to  di- 
rectors? 

Answer.  To  account  No.  79,  "  Miscellaneous  General  Expenses," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  129. 

Query.  To  what  account  should  be  credited  the  proceeds  of  an 
annual  tax  voted  to  a  carrier  by  the  districts  through  which  the 
carrier  operates? 

Answer.  This  should  not  be  credited  to  operating  revenues,  but 
should  be  handled  through  the  Income  Account. 


48 
Case  130. 

Query.  To  what  account  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways  should  be  cleared 
"Rent  and  Operation  of  Equipment"  (the  operation  of  a  rented 
locomotive,  pile  driver,  etc.,  used  in  bridge  and  track  work), 
"  Miscellaneous  General  Expenses,"  and  "  Law  Expenses?  " 

Answer.  The  account  "Rent  and  Operation  of  Equipment" 
should  be  cleared  to  account  No.  11,  "Track  Laying  and  Sur- 
facing," and  account  No.  15,  "Bridges,  Trestles,  and  Culverts," 
unless  a  portion  of  the  expense  is  directly  chargeable  to  some 
other  primary  account  in  the  Classification  of  Expenditures  for 
Road  and  Equipment  of  Electric  Railways.     {See  Case  186.) 

Assuming  that  the  account  "  Miscellaneous  General  Expenses " 
covers  expenditures  properly  chargeable  to  account  No.  44,  "  Mis- 
cellaneous," this  account  as  well  as  the  account  "  Law  Expenses  " 
(see  account  No.  40),  should  be  carried  as  primary  accounts  under 
General  Account  III — General  Expenditures. 

Case  131. 

Query.  To  what  account  should  be  credited  revenue  from  ex- 
press traffic  handled  under  a  contract  with  an  express  company, 
the  railway  company  owning  the  cars  and  charging  the  express 
company  on  a  mileage  basis? 

AnstDer.  To  account  No.  5,  "  Express  Revenue,"  in  the  Classi- 
fication of  Operating  Revenues  of  Electric  Railways.  The  revenue 
received  covers  compensation  for  the  handling  of  express  traffic 
exclusively  and  should  be  treated  accordingly,  regardless  of  the 
arrangement  or  basis  upon  which  the  compensation  is  fixed. 

Case  132. 

Query.  Would  it  be  proper  to  charge  to  road  and  equipment 
account  No.  8,  "  Special  Work,"  the  cost  of  labor  and  material 
used  in  running  a  wire  from  a  substation  to  several  of  our  sidings 
for  the  purpose  of  turning  on  electric  switch  lights  at  said  sidings 
by  means  of  a  switch  at  the  substation? 

Answer,  No.  The  cost  should  be  charged  to  account  No.  17, 
"  Interlocking  and  Other  Signal  Apparatus,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 
However,  it  is  not  the  intention  that  carriers  should  be  required 
to  capitalize  insignificant  amounts. 


49 
Case  133. 

Query.  To  what  accounts  should  be  charged  the  cost  of  mainte- 
nance and  operation  of  machinery  in  air-compressor  stations,  used 
for  charging  storage  tanlis  for  air  brakes? 

Answer,  The  cost  of  maintenance  should  be  charged  to  account 
No.  38,  "  Shop  Machinery  and  Tools,"  and  the  cost  of  operation  to 
account  No.  63,  "  Miscellaneous  Car-Service  Expenses." 

Case  134. 

Query.  To  what  accounts  should  be  charged  the  cost  of  con- 
struction and  maintenance  of  conduits  and  fixtures,  built  from  a 
compressor  station  (located  a  block  or  so  away  from  the  main 
line)  to  a  point  alongside  of  the  track,  the  conduits  being  used  for 
conveying  the  compressed  air  to  be  used  on  cars  on  account  of  air 
brakes? 

Answer,  The  cost  of  construction  should  be  charged  to  account 
No.  32,  "  Shop  Equipment,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways,  and  the  cost  of 
maintenance  to  account  No.  38,  "  Shop  Machinery  and  Tools,"  in 
the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  135, 

Query.  To  what  account  should  be  credited  interest  earned  on 
bank  balances? 

Answer.  To  "  Interest  on  Deposits  "  in  the  Income  Account. 

CA.se  136. 

Query.  In  a  certain  system  of  side-bracket  construction,  the 
trolley  is  suspended  by  a  short  wire  attached  to  the  bracket.  Is 
this  piece  of  wire  a  part  of  the  bracket  and  so  chargeable  to 
account  No.  20,  "  Poles  and  Fixtures,"  or  is  it  a  span  wire  and  so 
chargeable  to  account  No.  23,  "  Distribution  System  "? 

Answer,  The  wire  is  a  part  of  the  bracket,  and  the  cost  of 
maintenance  should  be  charged  to  account  No.  20,  "Poles  and 
Fixtures,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  137. 

Query.  Should  not  account  No.  5,  "  Ballast,"  in  the  Classifica- 
tion of  Expenditures  for  Road  and  Equipment  of  Electric  Rail- 
6970^—11 4 


50 

ways,  provide  for  a  separate  account  to  cover  ballast  produced,  as 
is  provided  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways? 

Ansicer.  If  the  entire  cost  of  ballast  produced  is  chargeable  to 
road  and  equipment,  it  could  be  properly  charged  to  account  No.  5, 
"  Ballast."  If,  however,  the  ballast  produced  is  chargeable  partly 
to  road  and  equipment  and  partly  to  operating  expenses,  Note  B, 
under  account  No.  2,  "  Ballast,"  in  the  Classification  of  Operating 
Expenses  of  Electric  Railways,  would  apply. 

Case  138. 

Query.  Where  track  has  been  laid  in  an  unimproved  street 
under  an  ordinance  which  requires  the  carrier  to  pay  its  propor- 
tion of  the  paving  when  the  city  paves,  should  not  this  proportion 
be  charged  to  account  No.  10,  "  Paving,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways,  even 
when  the  proportion  is  included  in  a  special  assessment  and 
spread  over  a  period  of  years? 

Answer.  Yes.     {See  Case  252.) 

Case  139. 

Query.  Should  the  cost  of  macadamizing  a  road  or  filling  a  dirt 
road  up  to  the  head  of  the  rail  be  considered  paving  and  charged 
to  account  No.  10,  "  Paving,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways,  or  should  it  be 
charged  to  account  No.  11,  "  Track  Laying  and  Surfacing,"  in  the 
same  classification? 

Answer.  The  cost  of  macadamizing  should  be  charged  to  ac- 
count No  10,  "  Paving,"  and  the  cost  of  filling  the  dirt  road  up  to 
the  head  of  the  rail  should  be  charged  to  account  No.  5,  "  Ballast." 

Case  140. 

Query.  Is  it  proper  to  charge  account  No.  15,  "  Bridges,  Tres- 
tles, and  Culverts,"  in  the  Classification  of  Expenditures  for  Road 
and  Equipment  of  Electric  Railways,  with  the  cost  of  a  trestle 
used  to  handle  coal,  when  the  coal  is  handled  in  the  carrier's  own 
cars  and  over  its  own  road,  and  the  trestle  is  used  to  secure  suffi- 
cient elevation  to  dump  the  coal  into  coal  pockets? 

Answer.  If  the  coal  pocket  is  primarily  for  power  station  or 
generating  uses,  the  cost  of  the  trestle  should  be  charged  to  ac- 


/ 


51 

count  No.  24,  "Power-Plant  Buildings."  If  the  coar pocket  can 
not  be  considered  a  part  of  the  power  plant,  the  cost  of  the  trestle 
should  be  charged  to  account  No.  28,  "  Stations,  Waiting  Rooms, 
and  Miscellaneous  Buildings."     (See  Case  144-) 

Case  141. 

Query.  When  rails  are  drilled  at  the  mill  for  bonding  and  the 
cost  is  included  in  the  price  paid  for  the  rails,  should  the  entire 
cost  be  included  in  account  No.  7,  "  Rails,  Rail  Fastenings,  and 
Joints,"  in  the  Classification  of  Expenditures  for  Road  and  Equip- 
ment of  Electric  Railways? 

Answer.  Yes. 

Case  142. 

Query.  To  what  account  should  be  charged  the  amount  of  con- 
ductors' remittances  stolen  from  a  safe  provided  by  a  carrier? 

Answer.  To  account  No.  79,  "  Miscellaneous  General  Expenses," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  143. 

Query.  When  the  general  office  is  a  part  of  the  carhouse  and 
occupies,  say,  the  second  story,  how  should  the  cost  of  the  general 
office  be  charged? 

Answer.  The  cost  should  be  charged  to  account  No.  27,  "  Shops 
and  Carhouses,"  in  the  Classification  of  Expenditures  for  Road 
and  Equipment  of  'Electric  Railways. 

Case  144. 

Query.  Should  the  cost  of  a  coal  pocket  be  charged  to  account 
No.  24,  "Power-Plant  Buildings,"  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways,  as  a 
building  used  in  power  generation,  or  to  account  No.  27,  "  Shops 
and  Carhouses,"  as  a  storehouse,  or  to  account  No.  28,  *'  Stations, 
Waiting  Rooms,  and  Miscellaneous  Buildings,"  as  a  building  not 
otherwise  provided  for? 

Answer.  If  the  coal  pocket  is  primarily  for  power  station  or 
generating  uses,  its  cost  should  be  charged  to  account  No.  24, 
"  Power-Plant  Buildings."  If  the  coal  pocket  can  not  be  consid- 
ered a  part  of  the  power  plant,  the  cost  should  be  charged  to 
account  No.  28,  "  Stations,  Waiting  Rooms,  and  Miscellaneous 
Buildings."     {Bee  Case  UO.) 


62 
Case  145. 

Query.  To  what  account  should  be  charged  the  cost  of  suow 
plows,  such  as  nose  plows,  etc.,  attached  to  cars? 

Answer.  The  cost  of  snow  plows  attached  to  cars  should  be 
charged,  under  the  Classification  of  Expenditures  for  Road  and 
Equipment  of  Electric  Railways,  to  account  No.  35,  "Cars,"  ac- 
count No.  36,  "Locomotives,"  or  account  No.  38,  "Other  Rail 
Equipment,"  according  to  the  class  of  equipment  to  which  the 
attachments  are  made. 

The  cost  of  repairing  and  renewing  snow  plows  attached  to 
ears  should  be  charged,  under  the  Classification  of  Operating  Ex- 
penses of  Electric  Railways,  to  account  No.  32,  "  Passenger  and 
Combination  Cars  " ;  account  No.  33,  "  Freight,  Express,  and  Mail 
Cars";  account  No.  34,  "Locomotives";  or  account  No.  35, 
"  Service  Cars,"  according  to  the  class  of  equipment  to  which  the 
plows  are  attached. 

Case  146. 

Query.  Must  account  No.  25,  "  Buildings  and  Structures,"  in 
the  Classification  of  Operating  Expenses  of  Electric  Railways, 
be  subdivided  into  the  subaccounts  (a)  to  (i),  or  is  this  a  per- 
missible subdivision? 

Answer.  This  subdivision  is  permissible,  but  not  compulsory.  If 
subprimary  accounts  are  proposed,  a  list  should  be  filed  with  the 
Commission  subject  to  its  disapproval. 

Case  147. 

Query.  To  what  account  should  be  charged  the  cost  of  terminal 
houses  erected  to  contain  the  apparatus  necessary  in  connection 
with  the  change  from  high-tension  overhead  to  underground  line 
construction? 

Answer.  The  cost  of  original  installation  should  be  charged  to 
account  No.  21,  "Transmission  System,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways. 
The  cost  of  repairs  should  be  charged  to  account  No.  22,  "  Trans- 
mission System,"  in  the  Classification  of  Operating  Expenses  of 
Electric  Railways. 

Case  148. 

Query.  When  a  substation  attendant  who  has  little  or  nothing 
to  do,  but  must  be  on  duty  in  case  a  circuit  breaker  goes  out,  also 


53 

sells  tickets,  handles  express,  etc.,  and  generally  acts  as  station 
agent,  must  his  wages  be  apportioned,  and,  if  so,  on  what  basis? 

Answer.  The  wages  of  such  an  employee  should  be  apportioned 
among  the  accounts  affected.  It  is  not  intended,  however,  to 
be  too  strict  in  a  matter  of  this  kind,  and  if  the  circumstances 
are  such  that  any  account  could,  with  propriety,  stand  the  entire 
expense,  there  would  be  no  objection  to  following  such  a  course. 

Case  149. 

Query.  When  headlights,  markers,  etc.,  are  cared  for  and  han- 
dled at  the  general  office,  say,  a  mile  from  the  carhouse,  and  the 
man  who  does  this  work  also  handles  baggage  and  express  matter, 
and  acts  as  janitor  of  the  building,  must  his  wages  be  apportioned^ 
and,  if  so,  on  what  basis? 

Answer.  The  wages  of  such  an  employee  should  be  apportioned 
among  the  accounts  affected.  It  is  not  intended,  however,  to  be 
too  strict  in  a  matter  of  this  kind,  and  if  the  circumstances  are 
such  that  any  account  could,  with  propriety,  stand  the  entire  ex- 
pense, there  would  be  no  objection  to  following  such  a  course. 
(See  Cases  79,  248,  and  254.) 

Case  150. 

Query.  A  conductor  on  duty  is  stabbed  by  a  drunken  passenger 
without  any  fault  or  negligence  whatever  on  the  part  of  the  car- 
rier. He  has  been  a  faithful  employee  and  it  has  been  decided  to 
pay  him  for  the  time  lost  during  the  resulting  illness.  Should  the 
amount  be  charged  to  account  No.  79,  "  Miscellaneous  General 
Expenses,"  or  to  account  No.  82,  "  Injuries  and  Damages  "? 

Answer.  To  account  No.  82,  "Injuries  and  Damages."  {See 
Cases  16  and  74-) 

Case  151. 

Query.  A  conductor  is  knocked  from  a  crowded  running  board 
of  an  open  car  while  the  car  is  passing  close  to  a  pile  of  building 
material  of  the  existence  of  which  he  is  well  aware.  No  negli- 
gence on  the  part  of  the  company  is  shown  or  claimed.  He  has 
been  a  faithful  employee  and  it  has  been  decided  to  pay  him  for 
the  time  lost  during  the  resulting  illness.  Should  the  amount  be 
charged  to  account  No.  79,  "  Miscellaneous  General  Expenses,'*  or 
to  account  No.  82,  "Injuries  and  Damages"? 

Answer.  To  account  No.  82,  "  Injuries  and  Damages." 


54 

Case  152. 

Query.  To  what  account  should  be  charged  the  cost  of  renewing 
a  pavement  taken  up  during  construction  worlj  for  the  purpose 
of  removing  obstructions  such  as  gas  and  sewer  pipes?  This  pav- 
ing is  more  or  less  removed  from  the  paving  described  as  the  pav- 
ing strip,  extending  approximately  two  feet  beyond  the  outside 
rail  and  between  the  rails,  and  is  not  maintained  by  the  street 
railway  company. 

Ansiver.  The  cost  of  replacing  a  pavement  taken  up  during  con- 
struction work  for  the  purpose  of  removing  obstructions  such  as 
gas  and  sewer  pipe,  should  be  charged  to  account  No.  10,  *'  Pav- 
ing," in  the  Classification  of  Expenditures  for  Road  and  Equip- 
ment of  Electric  Railways,  whether  or  not  such  pavement  is  out- 
side of  the  so-called  paving  strip  maintained  by  the  company  in 
consequence  of  municipal  requirements. 

Case  153. 

Query.  Is  account  No.  9,  "  Underground  Construction,"  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways,  intended  to  include  all  labor  in  placing  the  material 
described,  as  well  as  the  cost  of  material  itself,  including  trans- 
portation ? 

Answer.  Such  labor  should  not  be  included  in  account  No.  9, 
"Underground  Construction,"  but  should  be  charged  to  account 
No.  11,  "Track  Laying  and  Surfacing,"  in  analogy  with  mainte- 
nance account  No.  8,  "  Roadway  and  Track  Labor." 

Case  154. 

Query.  Should  the  cost  of  hauling  track  material  from  the 
storeroom  to  the  place  where  it  enters  into  construction  be  re- 
garded as  a  part  of  the  labor  cost  covered  by  account  No.  11, 
"  Track  Laying  and  Surfacing,"  in  the  Classification  of  Expendi- 
tures for  Road  and  Equipment  of  Electric  Railways? 

Answer.  Yes. 

Case  155. 

Query.  How  should  guardrails,  walks,  and  railings  along  the 
tracks  of  elevated  railways  be  classified? 

Answer.  Timber  guardrails,  footwalks,  and  railings  along  the 
tracks  of  elevated  railways  should  be  charged  to  road  and  equip- 


55 

ment  account  No.  14,  "Elevated  Structures  and  Foundations.*" 
The  reason  that  rails  and  ties  are  excluded  from  this  account  and 
put  in  separate  accounts  is,  that  they  can  be  used  on  other  road- 
beds. The  timber  work  described,  however,  is  peculiar  to  the 
elevated  structure,  and  should  therefore  be  included  in  that  ac- 
count for  the  same  reason  that  all  parts  of  bridges  and  trestles, 
except  rails,  crossties,  etc.,  are  included  in  account  No.  15, 
"Bridges,  Trestles,  and  Culverts,"  in  the  same  classification. 

Case  156. 

Query.  In  connection  with  the  crossing  gates  of  a  railway  there 
is  used  a  cabin  which  contains  the  apparatus  for  operating  the 
crossing  gates.  In  some  cases  these  are  old  cabins  which  were 
used  by  flagmen  before  the  installation  of  crossing  gates,  and  have 
simply  been  adapted  to  the  new  use  of  crossing  gates;  in  other 
cases  complete  new  cabins  or  towers  are  installed  with  crossing 
gates.  Is  it  proper  to  include  the  cost  of  these  cabins  or  towers 
in  account  No.  16,  "  Crossings,  Fences,  Cattle  Guards,  and  Signs," 
in  the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways? 

Answer.  Yes. 

Case  157. 

Query.  Should  the  cost  of  towers  that  contain  the  interlocking 
machinery  be  included  in  account  No.  17,  "  Interlocking  and  Other 
Signal  Apparatus,"  in  the  Classification  of  Expenditures  for  Road 
and  Equipment  of  Electric  Railways? 

Answer.  Yes. 

Case  158. 

Query.  This  company  is  desirous  of  keeping  a  subaccount  "  Light- 
ing System,"  under  account  No.  24,  "  Miscellaneous  Electric  Line 
Expenses,"  said  account  to  contain  the  cost  of  maintaining  the 
lighting  system  on  both  the  elevated  and  the  subway  lines.  It  is 
the  desire  to  show  the  cost  of  maintenance  of  the  lighting  system 
on  both  divisions  in  one  account,  which  would  not  be  possible  if 
the  cost  of  maintaining  the  lighting  system  of  the  subway  were 
charged  to  account  No.  13,  "Tunnels,"  in  the  Classification  of 
Operating  Expenses  of  Electric  Railways. 

Answer.  If  the  company  is  interested  in  having  the  cost  of 
maintaining  the  lighting  system  included  in  a  single  item  it  may 


56 

keep  the  proposed  account  as  an  apportionment  account  to  be 
cleared  monthly,  but  it  would  destroy  the  uniformity  sought  if 
the  account  were  to  be  kept  as  a  regular  operating  account  and 
thus  show  expenses  that  in  the  case  of  other  companies  would  not 
appear  under  account  No.  13,  "  Tunnels." 

Case  159. 

Query.  To  what  account  should  be  charged  payments  for  rent 
of  ground  on  which  to  place  snow  fences?  To  what  account 
should  be  charged  the  cost  of  building  snow  fences,  as  well  as 
the  expense  of  setting  them  up  and  removing  them? 

Answer.  Rent  of  ground  on  which  to  place  snow  fences  is 
chargeable  to  operating  expense  account  No.  12,  '*  Removal  of 
Snow,  Ice,  and  Sand." 

The  first  installation  of  snow  fences  should  be  charged  to  road 
and  equipment  account  No.  16,  "  Crossings,  Fences,  Cattle  Guards, 
and  Signs."  After  the  first  installation,  the  cost  of  building  such 
fences,  as  well  as  the  expense  of  setting  them  up  and  removing 
them,  should  be  charged  to  operating  expense  account  No.  12, 
"  Removal  of  Snow,  Ice,  and  Sand." 

Case  160. 

Query.  To  what  account  should  be  charged  expenses  incident 
to  the  trial  of  an  ejected  passenger  who  shot  and  killed  one  of 
our  trainmen,  and  burial  expenses  of  said  trainman  paid  by  this 
company  ? 

Answer.  The  expenses  incident  to  the  trial  should  be  charged 
to  account  No.  76,  "  Law  Expenses,"  and  the  burial  expenses,  if 
not  paid  from  a  relief  association  fund,  should  be  charged  to  ac- 
count No.  82,  "  Injuries  and  Damages." 

Case  161. 

Query.  To  what  account  should  be^  charged  a  ditch  assessment 
for  constructing  a  new  ditch  by  which  this  company  is  partly 
benefited  although  the  road  has  been  in  operation  for  some  time? 

Answer.  Provision  is  made  for  the  cost  of  ditching  roadbed  and 
ditches  for  waterways  in  account  No.  4,  "  Grading,"  in  the  Classi- 
fication of  Expenditures  for  Road  and  Equipment  of  Electric 
Railways.  If  the  ditch  to  which  you  refer  is  along  the  public 
highway  and  is  not  made  use  of  in  the  operation  of  the  railroad. 


57 

the  amount  of  the  assessment  should  be  charged  to  account  No.  2, 
"  Right  of  Way,"  in  the  same  classification. 

Case  162. 

Query.  To  what  account  should  be  charged  the  cost  of  sewer 
and  drain  tiles  used  for  repairing  right-of-way  ditches? 

Answer.  To  account  No.  10,  "  Miscellaneous  Roadway  and 
Track  Expenses."  The  cost  of  labor  employed  in  making  repairs, 
however,  should  be  charged  to  account  No.  8,  "  Roadway  and 
Track  Labor." 

Case  163. 

Query.  To  what  account  should  be  charged  the  cost  of  pieces 
of  glass  for  fronts  of  headlights  on  cars?  Is  this  charge  the 
same  as  for  globes  and  carbons,  or  is  the  glass  considered  as  a 
repair  rather  than  a  supply? 

Answer.  Pieces  of  glass  for  fronts  of  headlights  on  cars  should 
be  charged,  under  the  Classification  of  Operating  Expenses  of 
Electric  Railways,  to  account  No.  32,  "  Passenger  and  Combination 
Cars  " ;  account  No.  33,  "  Freight,  Express,  and  Mail  Cars  " ;  ac- 
count No.  34,  "  Locomotives  " ;  or  account  No.  85,  "  Service  Cars," 
according  to  the  class  of  equipment  on  which  the  glass  is  used. 

Globes  and  carbons  used  for  headlights  should  be  charged  to 
account  No.  63,  "Miscellaneous  Car-Service  Expenses." 

Case  164. 

Query.  To  what  account  should  be  charged  the  cost  of  trim- 
ming trees  along  tracks  to  prevent  the  trees  from  striking  and 
scratching  the  sides  of  cars? 

Answer.  The  cost  of  labor  employed  in  trimming  trees  should 
be  charged  to  account  No.  8,  "  Roadway  and  Track  Labor." 

Case  165. 

Query.  To  what  account  should  be  charged  the  cost  of  sprink- 
ling paved  streets  (other  than  pavement  near  tracks)  in  front  of 
passenger  and  freight  stations? 

Answer.  If  the  sprinkling  in  front  of  stations  is  performed  by 
employees  around  the  station,  the  labor  should  be  charged  to 
account  No.  64,  "  Station  Employees,"  and  other  expenses  to  ac- 


58 

count  No.  65,  "  Station  Expenses."  If  the  service  is  performed  by 
outside  parties,  the  entire  expense  should  be  charged  to  account 
No.  65. 

Case  166. 

Query.  To  what  account  should  be  charged  the  cost  of  hat 
checks  furnished  trainmen? 

Answer.  To  account  No.  63,  "Miscellaneous  Car-Service  Ex- 
penses." 

Case  167. 

Query.  To  what  account  should  be  charged  the  cost  of  tube 
cleaners  and  repair  parts  for  cleaning  scale  from  boiler  tubes  in 
boilers  at  power  stations? 

Answer.  The  cost  of  first  installation  of  tube  cleaners  should 
be  charged  to  account  No.  30,  "  Power-Plant  Equipment,"  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways.  Replacements  and  repairs  should  be  charged  to 
account  No.  30,  "Power-Plant  Equipment,"  in  the  Classification 
of  Operating  Expenses  of  Electric  Railways. 

Case  168. 

Query.  To  what  account  should  be  charged  the  cost  of  enve- 
lopes and  bags  used  for  filing  canceled  tickets  turned  in  by 
conductors  ? 

Answer,  To  account  No.  84,  "  Stationery  and  Printing." 

Case  169. 

Query.  To  what  account  should  be  charged  the  cost  of  fire  ex- 
tinguishers which  are  to  be  installed  in  passenger  and  freight 
cars,  and  in  power  stations? 

Answer.  The  cost  of  first  installation  should  be  charged  to 
account  No.  35,  "  Cars,"  account  No.  36,  "  Locomotives,"  or  ac- 
count No.  38,  "Other  Rail  Equipment,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways,  ac- 
cording to  the  class  of  equipment  in  which  the  fire  extinguishers 
are  installed.  The  cost  of  first  installation  in  power  stations 
should  be  charged  to  account  No.  30,  "  Power-Plant  Equipment," 
in  the  same  classification.  It  is  not  intended,  however,  to  re- 
quire carriers  to  charge  insignificant  items  to  road  and  equipment 
accounts. 


59 

Case  170. 

Query.  To  what  account  should  be  charged  the  cost  of  renewing 
fire  extinguishers  used  in  passenger  and  freight  cars,  and  in 
power  stations? 

Answer.  The  cost  of  renewing  fire  extinguishers  in  cars  should 
be  charged  to  account  No.  63,  "  Miscellaneous  Car-Service  Ex- 
penses," and  in  power  plants  to  account  No.  54,  "Miscellaneous 
Power-Plant  Supplies  and  Expenses." 

Case  171. 

Query.  To  what  account  should  be  charged  the  cost  of  installing 
fire  hose? 

Answer.  The  cost  of  first  installation  of  fire  hose  should  be 
charged  to  the  same  account  under  Road  and  Equipment  as  the 
building  in  which  the  hose  is  installed.  It  is  not  intended,  how- 
ever, to  require  carriers  to  charge  insignificant  items  to  road  and 
equipment  accounts. 

Case  172. 

Query.  To  what  account  should  be  charged  the  cost  of  renew- 
ing or  replacing  fire  hose? 

Answer.  To  account  No.  25,  "  Buildings  and  Structures,"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  173  {amended). 

Query.  To  what  account  should  be  charged  the  expenses  in- 
curred on  account  of  a  remonstrance  against  constructing  a  new 
ditch  along  right  of  way? 

Answer.  To  operating  expense  account  No.  76,  "  Law  Expenses," 
or  road  and  equipment  account  No.  40,  "  Law  Expenses,"  as  may 
be  appropriate. 

Case  174. 

Query.  To  what  account  should  be  charged  cost  of  printing  milk 
checks  for  carrying  milk? 

Answer.  To  account  No.  63,  "  Miscellaneous  Car-Service  Ex- 
penses." 


60 

Case  175. 

Query.  To  what  account  should  be  charged  the  cost  of  books 
purchased  for  a  company's  reference  library,  such  as  books  on 
electric  railway  practice,  engineering,  electricity,  etc.? 

Answer.  To  account  No.  79,  "  Miscellaneous  General  Expenses." 

Case  176. 

Query.  To  what  account  should  'be  charged  subscriptions  to 
electric  railway  periodicals? 

Answer.  To  account  No.  79,  "  Miscellaneous  General  Expenses." 

Case  177   {amended). 

Query.  To  what  account  should  initiation  fees  and  dues  paid  to 
state  and  national  railway  associations  be  charged? 
Answer.  To  account  No.  79,  "  Miscellaneous  General  Expenses." 

Case  178. 

Query.  To  what  account  should  be  charged  the  cost  of  drayage 
at  junction  points  when  such  drayage  is  absorbed  by  the  carriers 
out  of  the  through  rate? 

Answer.  To  account  No.  7,  "  Freight  Revenue,"  in  the  Classifica- 
tion of  Operating  Revenues  of  Electric  Railways.  {See  Case 
1S7.) 

Case  179. 

Query.  To  what  account  should  be  charged  the  cost  of  signs  on 
cars  advertising  special  events? 

Answer.  Portable  signs  on  cars  for  the  purpose  of  attracting 
traffic  may  be  charged  to  account  No.  46,  "Advertising ;  "  if  sim- 
ply for  the  guidance  of  passengers,  they  should  be  charged  to 
account  No.  63,  "Miscellaneous  Car-Service  Expenses."  {See 
Case  77.) 

Case  180. 

Query.  To  what  account  should  be  charged  an  amount  paid  by 
lis  to  another  traction  company  to  cover  the  cost  of  repairing  one 
of  their  cars  which  was  damaged  by  one  of  ours? 

Anstver.  Assuming  that  the  damage  to  which  you  refer  occurred 
at  a  crossing  on  account  of  a  collision,  the  expense  should  be 
charged  to  account  No.  82,  **  Injuries  and  Damages." 


61 
Case  181. 

Query.  To  what-  account  should  be  charged  the  cost  of  incan- 
descent lamps,  wiring,  fuse  blocks,  and  fuses  for  the  maintenance 
of  switch  lights  at  sidings? 

Answer.  The  cost  of  lamps  and  fuses  should  be  charged  to 
account  No.  68,  "  Operation  of  Signal  and  Interlocking  Systems," 
and  the  cost  of  fuse  blocks  and  wiring  to  account  No.  17,  "  Signal 
and  Interlocking  Systems." 

Case  182. 

Query.  To  what  account  should  be  charged  the  cost  of  labor 
covering  maintenance  of  switch  lights  at  sidings? 
Answer.  To  account  No.  17,  *'  Signal  and  Interlocking  Systems." 

Case  183. 

Query.  To  what  account  should  be  charged  the  cost  of  installing 
scales  and  stoves  in  company's  storerooms? 

Answer.  If  the  scales  referred  to  are  built  in,  their  initial  cost 
should  be  charged  to  account  No.  27,  "  Shops  and  Carhouses,"  in 
the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways;  if  they  are  portable  scales,  their  initial  cost 
should  be  charged  to  account  No.  32,  *'  Shop  Equipment,"  in  the 
same  classification. 

The  initial  cost  of  installing  stoves  in  company's  storerooms 
should  be  charged  to  account  No.  27,  "  Shops  and  Carhouses." 

Case  184. 

Query.  To  what  account  should  be  charged  the  cost  of  services 
of  an  electric  clock  at  a  dispatcher's  oflSice  for  use  in  train  service? 

Answer.  To  account  No.  48,  "  Superintendence  of  Transporta- 
tion." 

Case  185. 

Query.  To  what  account  should  be  charged  the  cost  of  a  reseat- 
ing machine,  and  repair  parts,  for  grinding  and  cleaning  caps  for 
boiler  tubes  in  power  stations? 

Answer.  The  cost  of  first  installation  of  reseating  machines  for 
grinding  and  cleaning  caps  for  boiler  tubes  in  power  stations 
should  be  charged  to  account  No.  30,  "  Power-Plant  Equipment," 


62 

in  the  Classification  of  Expenditures  for  Eoad  and  Equipment  of 
Electric  Railways.  Replacements  and  repairs  should  be  charged 
to  account  No.  30,  "  Power-Plant  Equipment,"  in  the  Classification 
of  Operating  Expenses  of  Electric  Railways. 

Case  186. 

Query.  What  accounts  should  be  charged  with  the  rent  and 
the  cost  of  maintenance  and  operation  of  a  steam  locomotive  and 
other  classes  of  equipment,  such  as  work  cars,  etc.,  used  in  the 
construction  of  an  electric  railway?  What  disposition  should  be 
made  of  rental  charges  for  time  during  which  the  equipment  is 
lying  idle  on  account  of  inclement  weather? 

Answer,  The  rent  of  such  equipment,  whether  in  use  or  idle, 
together  with  the  cost  of  repairs  and  supplies  used  in  its  opera- 
tion, should  be  charged  to  the  accounts  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways  that 
are  benefited  by  the  service,  being  apportioned  among  them  on  an 
equitable  basis.     {See  Case  130.) 

Case  187. 

Query.  How  should  receipts  and  payments  for  cartage  be 
handled  when  cartage  is  included  in  the  rates? 

Answer.  When  freight  rates  include  cartage,  the  total  amounts 
charged  should  be  credited  to  account  No.  7,  "  Freight  Revenue," 
in  the  Classification  of  Operating  Revenues  of  Electric  Railways, 
and  the  amounts  paid  to  a  cartage  agency  for  cartage  should  be 
charged  to  the  same  account.     {See  Case  178.) 

Case  188. 

Query.  Should  freight  earnings  be  charged  with  amounts  paid 
to  other  companies  for  the  use  of  their  cars? 

Answer.  Amounts  paid  to  other  companies  for  the  use  of  their 
cars  should  be  charged  to  account  No.  88,  "  Rent  of  Equipment," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways, 
and  not  to  the  revenue  account  benefited  by  the  use  of  the  cars. 
{See  Case  19.) 

Case  189. 

Query.  To  what  account  should  be  credited  the  net  receipts 
from  the  operation  of  a  park  or  amusement  resort,  after  deducting 


63 

all  tlie  expenses?  During  a  portion  of  the  year  ttie  expenses 
would  probably  exceed  the  receipts,  but  during  the  summer  sea- 
son the  receipts  might  exceed  the  expenses,  and  to  show  a  credit 
balance  in  operating  expense  account  No.  46,  "Advertising," 
would  not  appear  desirable. 

Answer.  If  the  park  or  amusement  resort  is  operated  pri- 
marily for  the  purpose  of  attracting  traffic,  and  not  as  an  invest- 
ment, the  proper  account  to  credit  is  account  No.  19,  "  Miscel- 
laneous," in  the  Classification  of  Operating  Revenues  of  Electric 
Railways.  The  income  from,  and  the  expense  of,  conducting  such 
a  park  or  amusement  resort  may  be  carried  in  a  suspense  account 
until  the  close  of  the  season.  When  this.method  is  followed,  the 
estimated  net  profit  or  net  expense  should  be  equitably  appor- 
tioned among  the  months  during  which  the  park  or  amusement 
resort  is  open  to  the  public,  and  an  adjustment  of  the  suspense 
account  made  at  the  close  of  the  season. 

Case  190. 

Query.  Should  account  No.  4,  "  Grading,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways, 
include  the  cost  of  grading  tools?  To  what  account  should  be 
charged  the  cost  of  a  grading  camp,  including  tents  and  other 
equipment  for  boarding  and  lodging  laborers? 

Answer.  The  cost  of  tools  for  grading,  as  well  as  the  cost  of 
tents  and  other  equipment  for  boarding  and  lodging  laborers  en- 
gaged in  the  work,  should  be  charged  to  account  No.  4,  "  Grad- 
ing." This  account  should  be  credited  with  the  remaining  value 
of  tools  and  other  equipment  when  the  work  is  completed.  (See 
Cases  104  <^i^d  ^95.) 

Case  191. 

Query.  A  company  is  called  upon  by  the  various  municipalities 
through  which  it  operates  to  pay  for  street  improvements,  either 
by  assessments  levied  by  municipal  authority  or  by  payments 
to  contractors  in  accordance  with  city  ordinances.  Is  the  initial 
expense  of  street  paving,  sidewalks,  curbs,  gutters,  etc.,  charge- 
able to  operating  expenses  or  to  road  and  equipment?  Are 
payments  for  improvements  of  the  above  nature  made  in  connec- 
tion with  depots  and  depot  grounds  chargeable  to  account  No.  2, 
*'  Right  of  Way,"  or  account  No.  3,  "  Other  Land  used  in  Elec- 


64: 

trie  Railway  Operations,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways? 

Answer.  The  initial  cost  of  street  paving,  sidewalks,  curbs, 
gutters,  etc.,  is  chargeable  to  construction  accounts.  Expendi- 
tures of  this  nature  in  connection  with  depots  and  depot  grounds 
should  be  charged  to  account  No.  28,  "  Stations,  Waiting  Rooms, 
and  Miscellaneous  Buildings,"  in  the  Classification  of  Expendi- 
tures for  Road  and  Equipment  of  Electric  Railways,  except  that 
the  cost  of  all  paving  about  tracks  and  special  work  and  the  cost 
of  crosswalks  incident  to  track  construction  should  be  charged 
to  account  No.  10,  "  Paving,"  whether  in  the  public  way  or  upon 
ground  used  in  connection  with  depots  or  depot  grounds.  (See 
Cases  60  and  116.) 

Case  192. 

Query.  To  what  account  should  the  cost  of  land  acquired  for 
station  or  terminal  grounds  and  for  shops  and  power  houses  be 
charged? 

Answer.  The  cost  of  such  land  should  be  charged  to  account 
No.  3,  "  Other  Land  used  in  Electric  Railway  Operations." 

Case  193. 

Query.  To  what  account  should  insurance  premiums  paid  on 
construction  material  or  on  equipment  or  structures  under  con- 
struction be  charged? 

Answer.  Insurance  premiums  paid  on  construction  material  or 
on  equipment  or  structures  under  construction  should  be  charged 
to  specific  accounts  when  they  can  be  allocated  to  such  accounts; 
otherwise  to  account  No.  44,  "  Miscellaneous  "  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  194. 

Query.  Should  the  cost  of  meals  furnished  to  trainmen  on  rush 
days,  such  as  circus  day,  Fourth  of  July,  etc.,  be  charged  to  ac- 
count No.  63,  "Miscellaneous  Car-Service  Expenses,"  or  to  ac- 
count No.  72,  "  Other  Transportation  Expenses,"  in  the  Classifi- 
cation of  Operating  Expenses  of  Electric  Railways? 

Answer,  Account  No.  63,  "  Miscellaneous  Car-Service  Expenses." 


66 

Case  195. 

Query.  What  account  should  be  charged  with  the  cost  of  a 
steam  shovel  used  in  the  construction  of  an  electric  railway? 

Answer.  If,  as  is  assumed,  the  steam  shovel  is  to  be  used  in 
grading,  its  cost  should  be  charged  to  account  No.  4,  "  Grading," 
in  the  Classification  of  Expenditures  for  Road  and  Equipment 
of  Electric  Railways.  If  the  steam  shovel  is  sold  after  the  com- 
pletion of  the  grading,  the  proceeds  from  the  sale  should  be 
credited  to  account  No.  4.  If,  however,  it  is  retained  and  used, 
account  No.  4  should  be  credited  with  the  inventory  value  at  the 
completion  of  the  grading,  and  account  No.  38,  "  Other  Rail 
Equipment,"  charged,  provided  the  steam  shovel  is  permanently 
mounted  on  a  car.  In  case  it  is  not  so  mounted,  account  No.  12, 
"Roadway  Tools,"  should  be  charged.     {See  Cases  10 Jf  and  190.) 

Case  196. 

Query.  Under  a  joint  arrangement,  practically  all  the  scrap 
material  of  several  companies  controlled  by  the  same  interests  is 
sold  under  contract  to  a  single  purchaser.  The  contract  provides 
that  the  scrap  shall  be  cleaned,  packed,  if  necessary,  shipped  to 
a  designated  point,  and  delivered  to  the  purchaser  at  prices  fixed 
in  the  contract.  Should  the  cost  of  cleaning,  cutting  up,  collect- 
ing, and  packing,  and  amounts  paid  for  cartage  and  freight  be 
charged  to  account  No.  85,  "  Store  Expenses,"  in  the  Classifica- 
tion of  Operating  Expenses  of  Electric  Railways? 

Answer.  Account  No.  85,  "  Store  Expenses,"  provides  for  the 
cost  of  collection  of  scrap  material,  but  it  is  not  intended  that 
this  account  should  include  the  cost  of  cleaning  and  cutting  up 
scrap  material,  or  of  packing  and  shipping  it  to  the  point  where 
it  is  sold.  Such  expenses  should  be  deducted  from  the  amounts 
received  from  the  sale  of  the  scrap  material. 

Case  197. 

Query.  The  property  of  a  railway  company  suffered  consider- 
able damage  by  floods.  Temporary  repairs  were  made  to  permit 
the  operation  of  trains  over  the  damaged  portion,  it  being  deemed 
advisable  to  postpone  permanent  repairs  on  account  of  the  ap- 
proach of  winter.  During  the  following  year  the  damaged  prop- 
erty was  restored  to  a  condition  equal  to  that  before  the  flood. 
6970°— 11 5 


66 

Could  a  reserve  be  set  up  through  charges  to  operating  expenses 
of  the  flood  year  to  provide  for  the  repair  of  the  property 
damaged? 

Answer.  If  the  cost  of  the  permanent  repairs  proposed  can  be 
approximately  determined,  there  is  no  objection  to  charging  oper- 
ating expenses  each  month  with  a  proportion  of  the  cost  of  such 
repairs,  with  the  understanding  that  such  charges  will  be  adjusted 
to  the  basis  of  actual  expenditures  as  soon  as  the  work  is  com- 
pleted. The  amounts  charged  to  operating  expenses  for  this 
purpose  should  be  carried  in  a  reserve,  against  which  the  cost  of 
the  repairs  should  be  charged  as  they  are  made. 

Case  198. 

Query.  To  what  account  should  be  charged  the  cost  of  current 
purchased  from  another  company  to  supply  electric-light  clusters 
at  stopping  points  along  the  line,  not  stations? 

Answer.  Account  No.  56,  "Power  Purchased."     (See  Case  227.) 

Case  199. 

Query.  A  company  owns  tracks  but  no  cars  or  power  house.  To 
operate  the  road,  cars  and  power  are  secured  from  another  com- 
pany at  the  rate  of  3  cents  per  car-mile  for  both  cars  and  power. 
How  should  amounts  thus  paid  be  treated? 

Answer.  They  should  be  apportioned  between  account  No.  88, 
"Rent  of  Equippient,"  and  account  No.  56,  "Power  Purchased." 

Case  200. 

Query.  The  tracks  and  equipment  of  a  dummy  freight  line 
owned  by  a  street  railroad  are  leased  to  a  steam  road  for  ex- 
clusive use,  the  steam  road  maintaining  and  operating  the  line. 
Should  the  street  railroad  include  the  yearly  rent  received  under 
revenue  account  No.  15,  "  Rents  of  Tracks  and  Terminals,"  or 
under  "Miscellaneous  Income"  in  the  Income  Account? 

Answer.  The  amount  of  rent  received  as  described  above  should 
be  included  under  "  Miscellaneous  Income." 

Case  201. 

Query.  An  electric  railway  system  is  operated  in  three  divi- 
sions; the  first  including  the  lines  in  two  cities,  A  and  B,  sepa- 


67 

rated  by  a  river;  the  second  division  including  the  lines  in  a 
third  city,  C ;  and  the  third  division  including  an  interurban  line, 
22  miles  in  length,  connecting  B  and  C.  The  main  supply  depot 
is  at  A.  Would  it  be  proper  to  credit  the  revenues  of  the  inter- 
urban line  and  charge  the  expenses  of  the  lines  in  C  with  freight 
charges  on  company  material  and  supplies  carried  from  B  to  0 
to  be  used  in  C? 

Answer.  It  is  not  proper  for  a  carrier  to  include  in  its  operat- 
ing revenues  freight  charges  for  the  transportation  of  company 
material  and  supplies  for  the  maintenance  and  operation  of  its 
property. 

Case  202. 

Query.  Should  an  electric  railway  company  whose  line  is  under 
construction,  no  part  of  it  having  been  completed  and  no  cars 
having  been  run,  open  any  account  for  operating  expenses,  or 
should  it  charge  all  expenditures  to  construction? 

Answer.  It  is  not  proper  to  open  any  account  for  operating 
expenses  before  cars  are  run.  All  expenditures  in  connection 
with  the  construction  of  a  road  should  be  charged  to  the  accounts 
prescribed  in  the  Classification  of  Expenditures  for  Road  and 
Equipment  of  Electric  Railways. 

Case  203. 

Query.  Several  cars  of  coal  were  purchased  by  a  road  under 
construction,  to  be  held  for  use  for  generating  purposes  in  the 
power  house  after  operations  are  begun.  To  what  account  should 
the  cost  of  the  coal  be  charged? 

Answer.  The  cost  of  coal  purchased  for  use  after  the  beginning 
of  operations  should  be  charged  to  a  fuel  account.  This  account 
should  be  credited  and  the  appropriate  operating  expense  ac- 
counts should  be  charged  as  the  coal  is  used. 

Case  204. 

Query.  A  freight  agent  has  on  his  books  an  account  for  freight 
charges  on  a  car  of  coal.  The  car  was  delivered  to  the  con- 
signee over  two  years  ago,  but  the  check  given  in  payment  of  the 
charges  was  returned  by  the  bank  protested.  What  disposition 
should  be  made  of  this  account,  which  can  not  be  collected? 

Answer.  The  loss  may  be  considered  a  corporate  loss  and  the 
amount  charged  to  Profit  and  Loss. 


08 
Case  205. 

Query.  To  what  account  should  be  charged  an  amount  paid  to 
a  city  for  permission  to  open  a  pavement  in  order  to  repair  joints, 
relay  rails,  etc.?  The  pavement  in  question  is  in  good  condition 
and  the  amount  of  the  payment  covers  the  estimated  cost  of  re- 
placing it. 

Answer.  The  cost  should  be  charged  to  account  No.  9,  "  Paving," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  206. 

Query.  To  what  account  should  be  charged  the  cost  of  repairing 
or  replacing  catch  basins  used  for  drainage  purposes? 

Answer.  The  cost  of  labor  required  should  be  charged  to  ac- 
count No.  8,  "Roadway  and  Track  Labor,"  and  the  cost  of  ma- 
terial to  account  No.  10,  "  Miscellaneous  Roadway  and  Track  Ex- 
penses," in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  207. 

Query.  To  what  account  should  be  charged  the  wages  of  pilots 
directing  the  operation  of  a  company's  own  cars  by  crews  not  fa- 
miliar with  certain  divisions  of  the  line,  or  directing  the  opera- 
tion of  cars  of  another  company  by  their  own  crews? 

Answer.  Pilots  as  described  above  should  be  considered  train- 
men and  their  wages  charged  to  operating  expense  account  No. 
60,  "  Passenger  Conductors,  Motormen,  and  Trainmen,"  or  account 
No.  61,  "Freight  and  Express  Conductors,  Motormen,  and  Train- 
men," according  to  the  service  in  which  they  are  engaged. 

Case  208. 

Query.  To  what  account  should  an  electric  railway  company 
credit  an  amount  received  from  another  company  for  the  privilege 
of  running  cars  over  a  portion  of  its  line,  the  first  company  fur- 
nishing the  power  and  pilots  to  direct  the  movement  of  the  cars, 
which  are  furnished  and  operated  by  the  second  company? 

Answer.  The  amount  received  for  such  a  privilege  should  be 
credited  to  revenue  account  No.  15,  "Rents  of  Tracks  and  Ter- 
minals," with  the  exception  of  the  portion  of  the  amount  applica- 
ble to  the  wages  of  the  pilots,  which  should  be  credited  to  the 
account  to  which  the  wages  are  charged. 


69 
Case  209. 

Query.  What  account  is  chargeable  with  the  cost  of  telephone 
service,  including  both  tolls  and  rents,  in  stations  for  agents'  use 
in  reaching  patrons  of  the  line,  and  in  the  oflBces  of  the  operating 
officers? 

Answer.  Account  No.  79,  "  Miscellaneous  General  Expenses." 
{See  Cases  96  and  230.) 

Case  210. 

Query,  A  passenger  holding  a  ticket  is  ejected  from  an  electric 
railway  company's  car  and  enters  suit  against  the  company  for 
damages.  To  what  account  should  the  amount  of  the  damages 
awarded  be  charged? 

Answer.  Damages  awarded  to  a  passenger  on  account  of  his 
ejectment  from  a  car  should  be  charged  to  account  No.  82,  "  In- 
juries and  Damages,"  in  the  Classification  of  Operating  Expenses 
of  Electric  Railways. 

Case  211. 

Query.  Account  No,  34  in  the  Classification  of  Expenditures  for 
Road  and  Equipment  of  Electric  Railways  provides  for  the  cost 
of  road  purchased.  To  what  account  or  accounts  should  be 
charged  expenditures  in  connection  with  the  reconstruction  of  a 
road  purchased,  involving  a  general  overhauling  of  track  and 
electric  line  construction,  stations,  platforms,  etc.,  to  bring  the 
physical  condition  of  the  road  to  a  proper  standard  of  efficiency 
and  safety? 

Answer.  The  net  cost  of  expenditures  in  connection  with  the 
reconstruction  of  a  road  purchased  should  be  distributed  among 
the  various  accounts  in  the  Classification  of  Expenditures  for 
Road  and  Equipment  of  Electric  Railways.  It  is  not  intended 
that  such  expenditures  should  be  charged  to  account  No.  34, 
"  Cost  of  Road  Purchased." 

Case  212. 

Query.  An  electric  railway  company  owns  five  automobiles,  one 
used  by  the  president,  one  by  the  general  superintendent,  one  by 
the  superintendent  of  maintenance  of  way,  and  the  other  two  by 
linemen.  What  accounts  should  be  charged  with  the  garage  ex- 
penses, including  the  salaries  of  men  in  charge ;  with  the  cost  of 


70 

gasoline,  oil,  and  waste  used  in  the  machines;  and  with  the  cost 
of  material  used  in  making  repairs? 

Answer.  The  garage  expenses,  including  the  salaries  of  the 
men  in  charge,  and  the  cost  of  gasoline,  oil,  and  waste  used  in  the 
machines,  should  be  charged  to  account  No.  86,  "  Stable  Expenses," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 
The  cost  of  repairs  should  be  charged  to  account  No.  40,  "  Horses 
and  Vehicles." 

Case  213. 

Query.  To  what  account  should  be  charged  the  cost  of  con- 
crete put  in  as  foundation  for  tracks  in  building  a  pit  in  a  car- 
house  or  in  a  yard? 

Answer.  Assuming  that  the  pit  is  built  to  facilitate  the  housing 
and  maintenance  of  equipment,  the  cost  of  the  foundation  put  in 
for  tracks  in  building  a  pit  in  a  carhouse  should  be  considered  a 
part  of  the  cost  of  the  carhouse,  and  so  charged  to  account  No. 
27.  "  Shops  and  Carhouses,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways. 

A  pit  in  a  yard  is  presumably  built  to  facilitate  the  examination 
and  repair  of  equipment  and  should  be  considered  a  miscellaneous 
structure,  the  cost  of  which  is  chargeable  to  account  No.  28, 
"  Stations,  Waiting  Rooms,  and  Miscellaneous  Buildings." 

A  pit  constructed  to  facilitate  the  change  between  the  under- 
ground and  the  overhead  electric  contact  system  should  be  con- 
sidered a  part  of  the  track  construction. 

Case  214. 

Query.  An  electric  railway  company  expects  to  engage  in  the 
lighting  and  power  business.  Is  it  permissible  to  charge  the  vari- 
ous accounts  in  the  Classification  of  Expenditures  for  Road  and 
Equipment  of  Electric  Railways  with  the  cost  of  installation  of 
additional  units  in  the  power  house,  and  of  pole  lines  and  feeder 
lines?  If  this  is  not  permissible,  will  it  be  satisfactory  to  have 
one  balance  sheet  to  cover  both  the  railway  business  and  the 
lighting  and  power  business? 

Answer.  It  is  permissible  to  include  the  cost  of  additional  units 
in  the  power  house  and  of  pole  lines  and  feeder  lines  in  the 
accounts  provided  in  the  classification. 

Case  215. 

Query.  What  rates  of  depreciation  should  be  applied  to  the 
different  portions  of  an  electric  railway's  plant?     Shcnild  the  prin- 


71 

ciple  of  depreciation  be  applied  iu  the  case  of  each  of  the  44 
classes  of  construction  covered  by  the  accounts  prescribed  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways? 

Answer.  Provision  is  made  in  the  Classification  of  Operating 
Expenses  of  Electric  Railways  for  two  depreciaton  accounts,  viz. : 
account  No.  26,  "  Depreciation  of  Way  and  Structures,"  and  ac- 
count No.  42,  "  Depreciation  of  Equipment ;  "  but  the  Interstate 
Commerce  Commission  does  not  require  any  electric  railway  com- 
pany to  keep  these  accounts  unless  they  are  prescribed  by  the 
Railway  Commission  of  the  State  in  which  such  company  operates 
the  major  portion  of  its  mileage. 

The  question  of  the  rates  of  depreciation  is  one  which  each 
carrier  must  determine  for  itself,  and  the  Interstate  Commerce 
Commission  has  issued  no  order  fixing  such  rates.     {See  Case  52.) 

Case  216. 
♦ 
Query.  What  account  should  be  credited  with  discounts  allowed 
by  manufacturers  for  payment,  within  specified  times,  of  bills  for 
material  purchased? 

Answer.  Discounts  allowed  for  the  prompt  payment  of  bills  for 
material  purchased  should  be  credited  to  the  accounts  charged 
by  the  original  invoices. 

Case  217. 

Query.  What  revenue  account  should  be  credited  with  receipts 
for  the  transportation  of  newspapers  on  passenger  cars?  News- 
paper stamps  are  sold  at  fixed  rates  per  100  pounds  and  affixed  to 
the  packages  to  indicate  their  weight  and  the  fact  that  prepay- 
ment has  been  made. 

Answer.  Account  No.  5,  "  Express  Revenue,"  in  the  Classifica- 
tion of  Operating  Revenues  of  Electric  Railways. 

Case  218. 

Query.  What  accoimts  should  be  charged  with  the  cost  of  main- 
tenance of  a  bonding  car  and  its  electric  equipment? 

Answer.  A  bonding  car  should  be  considered  a  car  rather  than 
a  tool,  and  the  cost  of  its  maintenance  should  be  charged  to 
account  No.  35,  "  Service  Cars,"  and  the  cost  of  maintenance  of 
its  electric  equipment  to  account  No.  36,  "  Electric  Equipment  of 


72 

Cars,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Hallways.  It  is  understood  that  "electric  equipment"  as  here 
used  includes  only  the  electric  motive  equipment  and  wiring. 

Case  219. 

Query.  What  disposition  should  be  made  in  a  lessee  company's 
accounts  of  expenditures  for  betterments  of  the  road  and  equip- 
ment of  lessor  companies  made  in  accordance  with  the  terms  of 
the  leases,  there  beiRg  no  provision  for  reimbursement  of  the 
lessee  for  expenditures  so  made? 

Answer.  Expenditures  for  additions  and  betterments  of  the 
property  of  leased  companies  should  not  be  included  in  the  lessee's 
road  and  equipment  accounts,  but  should  be  carried  on  its  books 
as  "Additions  and  Betterments  of  Leased  Lines,"  being  subdi- 
vided into  the  44  accounts  prescribed  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways.  If 
there  is  no  provision  for  reimbursement  on  account  of  such  ex- 
penditures, they  should  be  amortized  during  the  term  of  the  lease 
through  charges  to  "  Rents  of  Leased  Lines." 

Case  220. 

Query.  What  account  should  be  charged  with  the  cost  of  elec- 
tric motors  installed  by  an  electric  railway  on  the  premises  of 
customers  to  whom  current  for  lighting  and  power  is  furnished? 

Answer.  If  the  company  conducts  a  general  lighting  and  power 
business  as  well  as  railway  business,  the  cost  of  motors  installed 
on  customers'  premises  should  not  be  included  in  its  road  and 
equipment  accounts  as  prescribed  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways,  but 
should  be  carried  in  a  separate  account  such  as  "  Investment  in 
Outside  Operations." 

If,  however,  the  lighting  and  power  business  is  merely  incident 
to  the  railway  business,  the  cost  of  such  motors  should  be 
charged  to  account  No.  22,  "Distribution  System." 

Case  221. 

Query.  What  account  should  be  charged  when  conductors  are 
given  relief  from  charges  for  shortages  shown  by  register  read- 
ings  and   erediied   to    "Passenger    Revenue"?     The    relief   is 


73 

granted  as  the  result  of  investigation  or  at  the  request  of  the 
superintendent  on  account  of  operating  conditions. 

Answer.  "Passenger  Revenue"  should  be  charged,  as  the 
amounts  in  question  were  previously  credited  to  it. 

Case  222. 

Query.  What  account  should  be  charged  with  the  amount  as- 
sessed against  a  street  railway  for  paving  and  a  sewer?  The 
work  is  done  for  the  city  by  contract,  so  that  the  actual  cost  can 
not  be  determined  for  either  the  paving  or  the  sewer. 

Answer.  The  amount  of  the  assessment  should  be  apportioned 
as  equitably  as  may  be  between  account  No.  10,  "  Paving,"  and 
account  No.  2,  "  Right  of  Way,"  in  the  Classification  of  Expendi- 
tures for  Road  and  Equipment  of  Electric  Railways.  (See  Cases 
2  and  117.) 

Case  223. 

Query.  What  accounts  should  be  charged  with  wages  paid  to 
trainmen  for  time  during  which  they  are  required  to  be  on  duty 
and  hold  themselves  in  readiness  for  active  service? 

Answer.  Wages  paid  to  trainmen  for  time  spent  on  duty, 
whether  in  actual  platform  work  or  in  readiness  for  it  if  called 
upon,  should  be  charged  to  account  No.  60,  "  Passenger  Conduc- 
tors, Motormen,  and  Trainmen,"  or  account  No.  61,  "  Freight  and 
Express  Conductors,  Motormen,  and  Trainmen,"'  in  the  Classifi- 
cation of  Operating  Expenses  of  Electric  Railways,  according  to 
the  nature  of  the  service. 

Case  224. 

Query.  As  a  condition  to  permission  to  place  double  tracks  in 
certain  subways  constructed  in  the  elevation  of  the  tracks  of 
steam  roads,  an  electric  railway  was  required  to  change  the 
grade  on  a  street  in  another  part  of  the  city.  Should  the  cost  of 
the  work  on  the  city  street,  such  as  the  changing  of  the  grade, 
curbing,  etc.,  be  charged  to  account  No.  2,  "  Right  of  Way,"  in 
the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways? 

Answer.  Yes. 


74 
Case  225. 

Query.  To  what  account  should  a  street  railway  company 
charge  payments  to  a  city  for  the  privilege  of  operating  cars  and 
stringing  wires  over  a  bridge  crossing  a  river? 

Answer.  "Taxes"  under  "Deductions  from  Income."  (fifee 
Case  37.) 

Case  226. 

Query.  To  what  account  should  be  charged  fees  of  witnesses 
and  others  appearing  for  a  motorman  and  conductor  at  a  cor- 
oner's inquest,  occasioned  by  an  accident? 

Answer.  Account  No.  82,  "  Injuries  and  Damages,"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  227. 

Query.  Should  account  No.  56,  "  Power  Purchased,"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways  include 
the  cost  of  all  power  purchased  for  use  in  connection  with  the 
operation  of  a  line,  or  of  only  the  amount  actually  used  for  the 
propulsion  of  cars?  A  considerable  portion  of  the  power  purchased 
is  used  in  lighting  cars  and  car  barns,  and  in  operating  track 
cranes,  etc. 

Answer.  The  entire  cost  of  power  purchased  should  be  charged 
to  the  account  named.     (See  Case  198.) 

Case  228. 

Query.  What  account  should  be  charged  with  the  cost,  which 
is  not  large,  of  loading  and  unloading  cinders  used  in  leveling 
ground  around  a  power  plant  and  car  barns? 

Answer.  Account  No.  25,  "  Buildings  and  Structures,"  in  the 
Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  229. 

Query.  To  what  account  should  be  charged  the  cost  of  switch 
rods  or  hooks  carried  on  cars  for  use  in  throwing  tongue 
switches? 

Answer.  Account  No.  63,  "  Miscellaneous  Car-Service  Ex- 
penses," in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 


75 

Case  230. 

Query.  What  account  should  be  charged  with  the  cost  of  dry 
batteries  required  for  telephone  instruments? 

Answer.  If  the  telephones  are  used  primarily  in  the  operation 
of  cars,  the  cost  of  dry  batteries  required  should  be  charged  to 
account  No.  69,  "  Operation  of  Telephone  and  Telegraph  Sys- 
tems." The  cost  of  dry  batteries  for  other  telephones  should  be 
charged  to  account  No.  79,  "  Miscellaneous  General  Expenses." 
{See  Cases  96  and  209.) 

Case  231. 

Query.  To  what  account  should  the  cost  of  rubber  bands  used 
by  conductors  in  sorting  and  bunching  tickets  lifted  be  charged? 
Answer.  Account  No.  84,  "  Stationery  and  Printing." 

Case  232. 

Query.  To  what  account  should  the  printing  of  cash  fare  re- 
ceipts used  by  conductors  be  charged? 

Answer.  Account  No.  63,  "Miscellaneous  Car-Service  Ex- 
penses." 

Case  233. 

Query.  To  what  account  should  the  cost  of  sleet  cutters  and 
sleet-cutter  wheels  be  charged? 

Answer.  On  the  assumption  that  sleet  cutters  and  sleet-cutter 
wheels  are  used  as  substitutes  for  trolley  wheels  or  as  parts  of 
the  electric  equipment,  their  cost  should  be  charged  to  account 
No.  37,  "Electric  Equipment  of  Cars,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways.  It 
is  not  the  intention,  however,  to  require  carriers  to  capitalize  in- 
significant amounts. 

The  cost  of  labor  of  installing  and  removing  the  attachments 
should  be  charged  to  account  No.  36,  "  Electric  Equipment  of 
Cars,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  234. 

Query.  What  account  should  be  charged  with  the  wages  of 
trainmen  operating  cars  (usually  at  night)  solely  for  the  purpose 
of  keeping  sleet  cleaned  from  trolley  wires? 


76 

Answer.  Account  No.  12,  "  Removal  of  Snow,  Ice,  and  Sand," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  235. 

Query.  To  what  account  in  the  Classification  of  Operating  Rev- 
enues of  Electric  Railways  should  receipts  for  the  transportation 
of  corpses  be  credited? 

Answer.  Account  No.  1,  "  Passenger  Revenue." 

Case  236. 

Query.  An  electric  railway  company  does  repair  work  for  a 
steam  road,  rendering  a  bill  for  the  actual  labor  and  material 
used  and  for  the  service  of  a  motor  work  car  at  a  certain  rate 
per  car-mile.  To  what  account  should  the  amount  charged  for 
the  service  of  the  work  car  be  credited? 

Answer.  Revenue  account  No.  9,  "Miscellaneous  Transporta- 
tion Revenue." 

Case  237. 

Query.  A  traction  company  engaged  in  construction  was  sued  by 
a  gas  company  for  damages  to  the  latter's  pipe  line  along  and 
across  the  former's  right  of  way.  To  what  account  should  the 
traction  company  charge  the  amount  of  damages  awarded  and  the 
costs? 

Answer.  Account  No.  2,  "Right  of  Way,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  238. 

Query.  To  what  account  should  the  cost  of  velocipedes  and  of 
hand  and  push  cars  for  use  on  an  electric  railway  be  charged? 

Answer.  The  cost  of  first  installation  should  be  charged  to 
account  No.  12,  "  Roadway  Tools,"  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways.  The 
cost  of  repairs  and  renewals  should  be  charged  to  operating 
expense  account  No.  10,  "  Miscellaneous  Roadway  and  Track 
Expenses." 

Case  239. 

Query.  To  what  account  should  the  cost  of  unloading  carload 
freight   at   stations   or   sidings  be  charged?    This  is  ordinarily 


77 

done  by  the  consignee,  but  in  order  to  secure  the  prompt  release 
of  cars  for  further  service,  an  electric  railway  company  some- 
times does  it  at  its  own  expense. 

Answer.  The  cost  of  such  work  should  be  charged  to  operating 
expense  account  No.  64,  "  Station  Employees." 

Case  240. 

Query.  In  cases  where  repairs  are  necessitated  by  the  failure 
of  concrete  base  for  ballast,  should  the  cost  of  tearing  up  and 
replacing  paving  be  charged  to  "  Ballast  "  or  to  "  Paving  "  ? 

Answer.  The  cost  of  tearing  up  and  replacing  paving  in  con- 
nection with  such  repairs  should  be  charged  to  account  No.  9, 
"  Paving,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  241. 

Query.  An  electric  railway  company  has  rented  space  for  its 
transmission  line  in  another  company's  subway.  To  what  account 
should  the  rent  paid  be  charged? 

Ansioer.  Account  No.  24,  "  Miscellaneous  Electric  Line  Ex- 
penses," in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  242. 

Query.  What  account  should  be  charged  with  the  cost  of  a 
stationary  crushing  plant  located  in  a  stone  quarry  and  used  by 
an  electric  railway  in  the  production  of  ballast  for  maintenance? 

Answer.  Account  No.  12,  "  Roadway  Tools,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  243. 

Query.  What  account  should  be  charged  with  the  cost  of  legal 
services  required  in  the  defense  of  suits  against  an  electric  rail- 
way for  abutting  damages? 

Ansicer.  The  cost  of  the  legal  services  should  be  charged  to  the 
account  to  which  the  damages  awarded  would  be  charged ;  that  is, 
account  No.  2,  "  Right  of  W^ay,"  in  the  Classification  of  Expendi- 
tures for  Road  and  Equipment  of  Electric  Railways.  If  no  dam- 
ages should  be  awarded,  the  cost  of  the  legal  services  required 
should  be  charged  to  the  same  account. 


78 

Case  244. 

Query.  What  account  should  be  charged  with  the  cost  of  gage 
glasses  and  gage  glass  preservers? 

Answer.  The  cost  of  first  installation  should  be  charged  to 
account  No.  30,  "  Power-Plant  Equipment,"  in  the  Classification 
of  Expenditures  for  Road  and  Equipment  of  Electric  Railways; 
and  the  cost  of  repairs  and  replacements  to  account  No.  30, 
"  Power-Plant  Equipment,"  in  the  Classification  of  Operating 
Expenses. 

Case  245. 

Query.  What  account  should  be  credited  with  the  revenue  from 
the  transportation  of  dogs? 

Answer.  If  the  dogs  are  carried  in  baggage  or  express  cars  or 
compartments,  the  revenue  should  be  credited  to  account  No.  2, 
"Baggage  Revenue."  If  they  are  carried  in  passenger  cars  or 
passenger  sections  of  cars,  as  on  an  urban  road,  the  revenue 
should  be  credited  to  account  No.  9,  "  Miscellaneous  Transporta- 
tion Revenue." 

Case  246. 

Query.  To  what  account  should  be  charged  the  expenses  of  a 
general  manager,  whose  duties  include  those  of  passenger  and 
freight  agent,  attending  traflfic  associations? 

Answer.  Account  No.  73,  "  Salaries  and  Expenses  of  General 
Officers,"  in  the  Classification  of  Operating  Expenses  of  Electric 
Railways. 

Case  247. 

Query.  What  account  should  be  charged  for  labor  unloading 
coal  at  carhouses  for  use  in  car  stoves? 

Answer,  The  cost  of  unloading  should  be  added  to  the  cost  of 
the  fuel.  If,  however,  the  work  of  unloading  is  done  by  regular 
carhouse  operating  employees  it  is  not  necessary  to  charge  a 
portion  of  their  wages  to  the  cost  of  the  fuel. 

Case  248. 

Query.  To  what  account  should  be  charged  the  cost  of  labor 
unloading  coal  at  a  power  plant? 

Answer.  The  cost  of  unloading  should  be  added  to  the  cost  of 
the  fuel.  If,  however,  the  work  of  unloading  is  done  by  regular 
power-plant  operating  employees  it  is  not  necessary  to  charge  a 
portion  of  their  wages  to  the  cost  of  the  fuel.  {See  Gases  79 
and  n,9.) 


79 

Case  249. 

Query.  A  company  operating  its  line  with  gasoline  motor  cars 
has  adopted  the  classifications  prescribed  for  electric  railways. 
What  account  should  be  charged  with  the  cost  of  repairs  to  engine, 
transmission,  or  ignition  parts?  What  account  should  be  charged 
with  the  cost  of  batteries,  spark  plugs,  connecting  wire  and  ter- 
minals, electrolyte  for  storage  batteries,  etc.  ? 

Answer.  The  cost  of  repairs  to  the  motor  features  of  gasoline 
motor  cars  should  be  charged  to  account  No.  34,  "  Locomotives  *' 
(preferably  in  a  subaccount,  if  approved  by  the  Commission),  in 
the  Classification  of  Operating  Expenses  of  Electric  Railways, 
and  the  cost  of  repairs  to  the  car  features  of  such  motor  cars 
should  be  charged  to  account  No.  32,  "  Passenger  and  Combina- 
tion Cars  " ;  account  No.  33,  "  Freight,  Express,  and  Mail  Cars  " ; 
or  account  No.  35,  "  Service  Cars,"  as  the  case  may  require. 

The  cost  of  repairs  or  renewals  of  batteries,  spark  plugs,  connect- 
mg  wire  and  terminals,  electrolyte  for  storage  batteries,  and  other 
appliances  for  the  motive  power  of  such  cars  should  be  charged  to 
account  No.  34,  "Locomotives"  (preferably  in  a  subaccount,  if 
approved  by  the  Commission).    {See  Case  6.) 

Case  250. 

Query.  A  practically  new  car,  carried  under  Equipment  in 
Expenditures  for  Road  and  Equipment,  was  destroyed  in  a  wreck, 
the  salvage  amounting  to  a  few  hundred  dollars.  What  disposi- 
tion should  be  made  of  the  loss  and  the  salvage? 

Answer.  The  accounts  under  Expenditures  for  Road  and  Equip- 
ment, to  which  the  cost  of  the  car  was  originally  charged,  should 
be  credited  with  the  cost  of  the  equipment  destroyed,  and  this 
cost,  less  salvage,  should  be  charged  to  the  appropriate  operating 
expense  accounts. 

Case  251. 

Query.  A  city  proposes  to  repave  its  streets  with  improved 
materials,  and  the  street  railway  company  is  required  by  the 
terms  of  its  franchise  to  repave  its  strip  at  the  same  time  and 
with  the  same  kind  of  material.  Would  it  be  proper  to  charge 
the  cost  of  the  new  paving  to  account  No.  10,  "Paving,"  in  the 
Classification  of  Expenditures  for  Road  and  Equipment  of  Elec- 
tric Railways? 


80 

Answer.  The  excess  cost  of  the  new  paving  over  the  cost  of  the 
original  paving  should  be  charged  to  road  and  equipment  ac- 
count No.  10,  "Paving,"  and  the  remainder  to  operating  expense 
account  No.  9,  "  Paving." 

Case  252. 

Query.  A  street  railway  line  was  constructed  in  unpaved  streets, 
and  after  the  line  had  been  in  operation  for  a  number  of  years, 
the  city  decided  to  pave.  To  what  account  should  the  railway's 
share  of  the  cost  of  paving  be  charged? 

Answer.  Account  No.  10,  "  Paving,"  in  the  Classification  of  Ex- 
penditures for  Road  and  Equipment  of  Electric  Railways.  {See 
Case  138.) 

Case  253. 

Query.  An  electric  railway  increased  its  capital  stock  by 
$500,000.  Of  this  increase  $250,000  was  authorized  and  issued 
for  a  specified  purpose — a  25  per  cent  stock  dividend— but  the 
remaining  $250,000  was  not  authorized  for  any  specific  purpose 
and  was  not  issued.  Should  the  entry  in  the  general  ledger  be 
made  to  cover  more  than  the  $250,000  authorized  and  issued? 

Answer.  No.  Capital  stock  should  be  considered  as  issued  only 
when  the  certificates  are  signed  and  sealed  and  placed  with  the 
proper  oflBcer  for  sale  or  delivery. 

Case  254. 

Query.  Should  any  charge  be  made  to  account  No.  48,  "  Super- 
intendence of  Transportation,"  for  the  services  of  agents  and 
substation  men  used  to  some  extent  in  dispatching  trains  and  in 
delivering  dispatchers*  orders  to  train  crews? 

Answer.  No  charge  should  be  made  to  the  superintendence 
account  for  such  incidental  services.     (See  Cases  79  and  149.) 

Case  255. 

Query.  An  electric  railway  company  proposes  to  furnish  elec- 
tric current  for  lighting  some  small  towns  along  its  line,  also  to 
furnish  power  for  the  operation  of  several  manufacturing  plants. 
How  should  the  revenues  and  expenses  be  handled? 

Answer.  If  a  general  light  and  power  business  is  to  be  under- 
taken in  connection  with  the  railway  business,  the  several 
"  Other  Operations — Cr."  accounts  in  the  Classification  of  Oper- 
ating Expenses  of  Electric  Railways  should  be  used  to  exclude 
from  the  total  of  each  general  account  the  portion  of  expenses 


81 

that  is  not  applicable  to  the  railway  business.  The  revenues 
from  the  light  and  power  business  should  be  kept  in  an  account 
separate  from  that  of  the  railway  business  and  the  net  result 
should  be  carried  directly  to  the  Income  Account.  (»S'ee  Case  11 
and  account  No.  18  m  the  Classification  of  Operating  Revenues  of 
Electric  Railways.) 

Case  256. 

Query.  What  accounts  should  be  charged  with  the  cost  of  ap- 
plying a  new  form  of  coupler  to  motor  cars  to  be  used  in  con- 
nection with  trailers? 

Answer.  Such  cost  should  ordinarily  be  charged  to  operating 
expense  account  No.  32.  "  Passenger  and  Combination  Cars ;  "  ac- 
count No.  33,  "  Freight,  Express,  and  Mail  Cars ;  "  or  account  No. 
35,  "  Service  Cars,"  according  to  the  class  of  equipment  to  which 
the  couplers  are  applied. 

If  the  couplers  applied  are  heavier  or  of  an  improved  type,  and 
the  cost  is  considerable,  the  excess  cost  of  the  new  couplers  over 
the  cost  of  those  removed  should  be  charged  to  the  proper  account 
in  the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways. 

Case  257. 

Query.  What  account  should  be  charged  with  the  cost  of  addi- 
tions to  a  small  plant  operated  by  a  railway  company  to  furnish 
power  for  lighting  in  one  of  the  towns  on  its  line? 

Answer.  The  cost  of  additions  to  the  machinery  and  equipment 
of  the  plant  should  be  charged  to  account  No.  30,  "  Power-Plant 
Equipment,"  and  of  additions  to  the  building  to  account  No.  24, 
"  Power-Plant  Buildings,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways. 

Case  258. 

Query.  What  account  should  be  charged  with  the  cost  of  cut- 
ting trees  and  removing  stumps  from  the  right  of  way  of  an 
electric  railway? 

Answer.  Account  No.  4,  "  Grading,"  in  the  Classification  of 
Expenditures  for  Road  and  Equipment  of  Electric  Railways. 

Case  259. 

Query.  Ties  are  frequently  purchased  some  time  in  advance  of 
their  actual  use  in  track  work.     Should  their  cost  be  charged  to 
6970°— 11 0 


operating  expenses  in  the  month  in  which  payment  is  made  or  in 
the  month  in  which  they  are  put  in  the  tracli? 

Answer.  The  cost  of  ties  should  be  charged  to  a  material  ac- 
count at  the  time  of  purchase.  This  account  should  be  credited 
and  operating  expense  ac<;ount  No.  3,  "Ties,"  charged  from 
month  to  month  with  the  value  of  the  ties  put  in  the  tracli.  In 
order  that  the  cost  of  renewing  ties  may  be  distributed  to  the 
12  months  of  the  year,  there  would  be  no  objection  to  charging 
the  operating  expense  account,  "Ties,"  each  month  with  its  pro- 
portion of  the  total  amount  authorized  or  approximated  for 
renewals  during  the  fiscal  year,  regardless  of  the  month  in  which 
the  actual  renewals  are  made,  but  the  account  should  be  adjusted 
at  the  end  of  the  year  to  the  actual  expenditures  during  the  year. 

Case  260. 

Query.  To  what  account  should  the  cost  of  temporary  grain 
doors  placed  in  cars  used  for  shipping  grain  be  charged? 

Answer.  Account  No. 63,  "Miscellaneous  Car- Service  Expenses," 
in  the  Classification  of  Operating  Expenses  of  Electric  Railways. 

Case  261. 

Query.  Would  it  be  permissible  to  create  a  new  account,  No.  45, 
"  Stationery  and  Printing,"  in  the  Classification  of  Expenditures 
for  Road  and  Equipment  of  Electric  Railways,  to  include  such 
items  as  the  cost  of  stationery  and  printing  incident  to  the  raising 
of  a  public  subscription  to  the  stock  of  a  proposed  road? 

Answer.  The  cost  of  such  items  should  be  charged  to  account 
No.  44,  "  Miscellaneous."  It  would  not  be  proper  to  establish  an 
additional  account,  though  a  subaccount,  "  Stationery  and  Print- 
ing," might  be  established  under  account  No.  44,  in  accordance 
with  the  provisions  of  the  last  paragraph  of  the  Order  of  the 
Commission  on  page  6  of  the  Classification. 

Case  262. 

Query.  In  the  construction  of  a  street  railway  it  is  necessary  to 
team  rails  from  a  yard  to  the  street  in  which  they  are  to  be  laid. 
To  what  account  should  the  cost  of  such  teaming  and  the  cost  of 
unloading  the  rails  in  the  street  be  charged? 

Answer.  Account  No.  11,  "Track  Laying  and  Surfacing,"  in 
the  Classification  of  Expenditures  for  Road  and  Equipment  of 
Electric  Railways. 


INDEX  TO  CASES  BY  TOPICS. 


Case. 
Accidents.    (See  Collision,  Injuries,  Inquest.) 

Accounting  system  for  carriers  in  Class  B  and  Class  C 3,57 

for  company  doing  interstate  business 27 

for  railway  secondary  to  lighting  and  power  business 36 

for  road  under  construction 202 

Accounts,  additions  and  betterments 26, 39, 219 

amusement  park 39, 189 

clearing,  use  of 10, 130, 158 

coordinate  department 11, 36, 41, 42, 59, 71, 214, 255 

joint  facilities,  lack  of 54 

outside  operations,  reply  to  query  as  to 8, 36 

renumbering  of,  for  carrier's  convenience 1 

subprimary,  use  of 5, 127, 146 

temporary  or  experimental 33, 158 

undistributed,  use  of 10, 14, 18, 35, 59 

unnecessary  refinement  in 24, 115, 132, 148, 169, 171, 233 

Accounts  receivable,  custom  labor  charges  in  relation  to 38 

Additions  and  betterments,  accounts  proper  for 26, 39, 219 

bond  issue  for,  expenses  incident  to 15 

expenditures  for,  on  leased  lines 219 

expenditures  for,  under  coordinate  department. 214 

material  issued  for,  expenses  connected  with 10 

purchasing  department  expense  apportionable  to 34 

(See  also  Construction,  Excess  cost.  Reconstruction.) 

Advertising,  items  standing  in  relation  to 39, 72, 179 

Agents  and  substation  men  having  miscellaneous  duties,  wages  of. 148, 254 

Air-brake  equipment  and  wiring  for  cars 9, 56 

Air-compressor  stations,  conduits  from,  construction  and  maintenance  of 134 

machinery  in,  maintenance  and  operation  of 133 

Air-storage  tanks  in  carhouses,  maintenance  and  operation  of 17 

Amusement  park  or  resort,  improvements  and  maintenance  of 39 

operating  accounts  for 189 

Ashes,  removal  of,  from  car  to  dump 93 

Assessment  for  ditch  construction 161 

for  paving  or  other  street  work 2, 117, 138, 191, 222 

for  sewer  construction 117, 222 

made  by  city  on  basis  of  gross  earnings 120 

made  by  State  on  basis  of  capital  stock 120 

Associations,  railway,  fees  and  dues  to 177 

relief,  contributions  to 16 

traffic,  expenses  of  general  officer  attending 246 

Attachments.    (See  Car,  Locomotives,  Poles.) 

(83) 


'      84: 

Case. 

Audit  of  company's  books  by  audit  company 106 

Automobiles,  expenses  and  repairs  of 212 

Axles  for  cars 56 

B. 

Badges  for  inspectors  and  car  starters 106 

Baggage  matter,  apportionment  of  wages  of  general  office  employee  handling 149 

revenue,  transportation  of  dogs  as  related  to 245 

Bags  used  for  filing  canceled  tickets 168 

Balance  sheets,  inclusion  of  coordinate  departments  in  railway 36, 214 

printing  of,  for  express  and  freight  business 18 

Ballast,  accounts  proper  for  cost  of  produced 137 

concrete  base  for,  paving  expense  caused  by  failure  of 240 

items  standing  in  relation  to 82, 139 

Bank  balances,  interest  earned  on 135 

Banks,  protection  of,  against  high  tides 50 

Batteries  for  locomotive  parts  of  gasoline  motor  cars 249 

for  telephones 230 

Bells  and  wiring  for  cars 9, 56 

Betterments.    (See  Additions  and  betterments.) 

Bills  of  lading,  printing  of 14 

Blacksmiths  and  helpers  at  track  shop,  wages  of 92 

Boiler  tubes  and  caps  at  power  stations,  apparatus  for  cleaning 167, 185 

Bonding,  cost  of  drilling  rails  for,  when  merged  in  cost  of  rail 141 

Bonding  car,  maintenance  of 218 

Bonds,  fidelity,  of  employees ,  premiums  paid  by  company  on 106 

guaranty,  to  municipalities  under  franchise  requirement 75 

interest  on,  expenses  incident  to  payment  of 106 

issue  of,  expenses  incident  to 15, 125 

validity  of,  examination  of  matters  affecting 118 

Books  for  reference  library 175 

Brackets  for  supporting  trolley  wires 65, 136 

Bridge  tenders'  wages  payable  under  lease  or  franchise 98 

Bridges,  catenary,  for  support  of  overhead  lines 65 

parts  of,  accounts  proi)er  for 155 

public,  payments  for  use  of 37, 98, 225 

tools  used  in  repairs  and  renewals  of 73 

work  on,  rent  and  oi)eration  of  equipment  used  in 130 

Brushes,  carbon,  for  cars 56 

Buildings,  construction  of,  salary  of  engineer  supervising 24 

maintenance  and  operation  of,  when  owned  or  under  long-term  lease. .  55, 61 

miscellaneous  items  standing  in  relation  to 76, 97, 171, 172, 228 

rents  derived  from  rented  parts  of 55 

repairs  of,  when  rented  from  month  to  month 61 

subaccounts  for  items  relating  to 5, 146 

tools  used  in  repairs  and  renewals  of 73 

Burial  expenses  of  trainman  killed  by  passenger 160 

Bushings  for  cars 56 

C. 

Cabins  for  apparatus  at  crossing  gates '. 156 

Cables.    (See  Wires.) 


85 

Case. 

Camp,  grading,  cost  of 190 

Canals  feeding  hydraulic  generating  plants 76 

Capital  stock,  authorized  but  unissued,  in  relation  to  ledger  entries 253 

public  subscription  to,  expense  incident  to  raising 261 

Car,  appurtenances  connected  with  operation  of. 12, 77, 163, 170, 179, 229, 260 

attachment  parts  of 7, 9, 56, 67, 77, 145, 163, 169, 256 

bonding,  maintenance  of , 218 

damage  of,  reparation  to  another  company  for 180 

definition  of ,  as  distinguished  from  electric  equipment 9, 56 

definition  of,  as  distinguished  from  locomotive 66 

destruction  of,  by  wreck,  loss  and  salvage  from 250 

electric  motive  equipment  of 9, 56, 67, 218, 233 

foreign,  per  diem  and  maintenance  on 19 

gasoline  motor,  expenses  of 6, 249 

patterns  for  castings  of  parts  of 99 

rent  of,  belonging  to  another  company 186, 188, 199 

sprinkling,  expenses  of  and  revenue  from 45 

steam  motor,  maintenance  and  oi)eration  of 6 

work,  charges  against  operating  departments  for  use  of 84 

work,  equipped  with  machinery,  maintenance  of 20 

work,  maintenance  of,  when  used  in  construction 186 

work,  revenue  derived  from  service  of 33, 84, 236 

(See  also  Equipment.) 
Car  bam.    (See  Carhouse.) 

hours,  passenger,  definition  of 58 

starters,  uniforms  and  badges  for 106 

Car-service  employees,  wage  items  standing  in  relation  to 84, 98, 113 

expenses,  miscellaneous  items  standing  in  relation  to 12, 

14, 17, 56, 77, 93, 106, 133, 163, 166, 170, 174, 179, 194, 229, 232, 260 

Carbon  brushes  for  cars 56 

Carbons  for  headlights 56, 163 

Carhouse,  air  tanks  in,  maintenance  and  operation  of 17 

clerks  employed  at,  wages  of 21 

employees  at,  labor  of,  for  removal  of  car  ashes 93 

general  office  occupying  portion  of 143 

labor  used  at,  for  handling  cinders  used  in  leveling  ground 228 

labor  used  at,  for  unloading  coal  used  in  car  stoves 247 

power  used  in 33 

rent  paid  for  land  used  as  location  for 13 

track  foundation  at  pit  in 213 

Cartage  of  freight  when  included  in  through  rates 178, 187 

of  rails  from  yard  to  point  where  used  in  construction 262 

of  scrap  material  delivered  to  purchaser 196 

(See  also  Hauling.) 

Cash  fare  receipts,  printing  of 232 

Cashiers  in  express  offices,  wages  of 4 

Catch  basins,  construction  of,  under  franchise  requirement 60 

repairing  or  replacing  of 206 

Cattle  passes  in  the  nature  of  undergrade  crossings 122 

Certificates  of  bonds  issued  for  construction  or  betterments,  printing  of 15 

Certification  of  bonds  issued  for  construction,  payment  to  trustees  for 125 


Case. 

Cinders  used  in  leveling  grounds,  handling  of 228 

Circuit-breaker  attendant  acting  as  station  agent,  salary  of 148 

City.    (See  Municipalities.) 

Claims,  loss  and  damage,  reserve  fund  to  meet  settlements  of 109 

Classifications  issued  for  carriers,  use  of 1, 3, 8, 26, 27, 34, 57 

Cleaning  boiler  tubes  and  caps  at  power  stations,  apparatus  for 167, 185 

conduit  under  track 28 

scrap  material  sold  under  contract 196 

track,  items  standing  in  relation  to 28, 40, 45 

trolley  wires  from  sleet 234 

Clearance,  moving  of  poles  of  another  company  to  secure 110 

Clearing  accounts,  permissible  use  of 10, 130, 158 

Clerks  employed  in  compiling  data  and  making  reports,  salaries  of Ill 

in  carhouses,  wages  of 21 

in  express  offices,  wages  of 4 

in  general  office  handling  department  accounts,  salaries  of 94 

in  general  office,  salaries  of,  apportionable  to  coordinate  department 42 

Clock,  electric,  at  dispatcher's  office,  cost  of  service  of 184 

Coal  for  car  stoves,  unloading  of,  at  carhouses 247 

for  power  house  use  after  begiuning  operation 203 

for  track  shop 92 

unloading  of,  at  power  plant 248 

(See  also  Fuel.) 

Coal  pocket,  cost  of 144 

Coal  trestle  used  to  reach  coal  pocket 140 

Collision,  reparation  to  another  company  for  car  damaged  by 180 

Commissions  for  sale  of  tickets  at  stores  along  line 22 

to  trustees  for  paying  out  bond  interest 106 

Company  material,  charges  against  division  accounts  for  carrying 201 

Compressed-air  apparatus  for  charging  car  tanks 17, 133, 134 

Concrete  base  for  ballast,  paving  expense  caused  by  failure  of 240 

mixer,  maintenance  of  car  and  machinery  used  as 20 

track  foundation  at  pit  in  carhouse  or  yard 213 

Conductors,  orders  for,  printing  of 80 

remittances  from,  loss  by  theft  of 142 

shortages  of,  relief  granted  for 221 

supplies  for 23,231,232 

uniforms  donated  to 106 

wages  of,  when  in  construction  service 84 

wages  of,  when  injured  while  on  duty 74, 150, 151 

(See  also  Trainmen.) 

Conduits  from  compressor  station,  construction  and  maintenance  of 134 

tmder  track,  cleaning  of 28 

(See  also  Pipe.) 

Construction,  accounting  system  for  road  under 202 

accounts  for,  clearing  of 130 

bond  issue  for,  expenses  incident  to 15, 125 

cartage  of  rails  used  in 262 

coal  purchased  during,  for  use  later  in  operation 203 

damages  and  costs  growing  out  of  acts  during 237 

employees  incidentally  serving  in,  wages  of 84 


87 

Case. 

(Construction,  engineer  in  charge  of,  salary  and  expenses  of 24 

equipment  of  an  operating  road  assigned  to  service  in,  expense  of. .       84 

equipment  rented  for  service  in,  maintenance  and  operation  of 186 

equipment  used  in,  rent  of,  accruing  during  idle  periods 186 

guaranty  bonds  carried  in  connection  with,  premiums  for 75 

hauling  of  track  material  from  storeroom  to  point  of 154 

insurance  carried  in  connection  with,  premiums  on 193 

interest  on  loans  secured  for 53 

material  issued  from  store  for,  expenses  connected  with 10 

power  furnished  for 33,84 

purchasing  department  expense  apportionable  to 34 

revenue  derived  from  use  of  cars  in 33,84 

shop  service  apportionable  to 31 

sprinkling  expense  incident  to 40 

storage  land  rent  apportionable  to 51 

street  improvement  incident  to 2, 116, 152, 191, 224 

tools  used  in,  cost  and  disposal  of 104, 195 

underground,  expense  connected  with 153 

wagons  incidentally  used  in,  apportionable  expenses  of 30 

{See  also  Additions  and  betterments,  Reconstruction.) 

Contacts  for  connection  with  electric  track  switch,  repair  of 47 

Contractor,  charges  against,  for  use  of  equipment 84 

payments  to,  for  street  improvement  work 191 

Contributions.    {See  Donations.) 

Coordinate  departments,  additions  made  for  benefit  of 214, 257 

expenses  of 11, 36, 41, 42, 59, 255 

revenues  of 71, 255 

Coroner's  inquest,  fees  of  witnesses  and  others  at 226 

Corpses,  receipts  for  transportation  of 235 

Couplers  for  motor  cars,  installation  of 256 

Coupons  from  mileage  books  remaining  unpresented 108 

Crossings,  cabins  or  towers  for  gate  apparatus  at 156 

highway,  crosswalks  at 46 

steam  road,  planks  used  in 89 

steam  road,  wages  of  levermen  of  deraUers  at 91 

street,  city  assessment  for 117 

street,  installation  of,  when  new  streets  are  opened 117 

undergrade,  cattle  passes  in  nature  of 122 

Crossovers  made  to  order 25 

Crosswalks  adjusted  in  widening  street  under  franchise  requirement 60 

at  new  or  improved  highway  crossings 46 

incident  to  paving 46 

incident  to  track  construction 191 

Crucibles  used  in  connection  with  welding  machine 73 

Crushed  stone  filling  for  track 82 

Crushing  plant.    {See  Stone  crusher.) 

Culverts,  iron-pipe,  for  drainage  puri)Oses 123 

Curbs,  initial  cost  of,  installed  under  municipal  requirement 191 

moving  of,  under  franchise  or  other  requirement 60, 116, 224 

Current,  electric.    {See  Power.) 

Curves,  guard  rails  at 100 

rails  for,  as  related  to  special  work 25 


88 

Case. 

Custom  labor,  costs  and  profit  connected  with 38 

department  expense  covered  in  charges  for 31,38 

D. 

Dam  for  water  supply  of  hydraulic  generating  plant 76 

of  power  station  condensers 126 

Damage,  claims  of  loss  and ,  reserve  fund  to  meet  settlements  of 109 

from  floods,  creation  of  reserve  fund  to  meet  deferred  repairs  of 197 

to  car  of  another  company,  reparation  for 180 

Damages,  award  of,  for  abutting  damages 243 

for  damage  done  during  construction 237 

for  ejectment  of  passenger 210 

Deductions  from  income,  items  standing  in  relation  to 32, 95, 120, 225 

Delays  in  schedules,  time  lost  by  cars  through 58 

Department  expense  covered  in  charges  for  custom  labor 31 ,  38 

Deposits,  bank,  interest  earned  on 135 

Depot.    (See  Stations.) 

Depreciation,  accounts  for,  use  of 52, 215 

distribution  of,  by  charges  against  departments 84 

rates  of 215 

Derailers  at  steam  road  crossings,  wages  of  levermen  at 91 

Directors,  fees  paid  to 128 

Discount  for  prompt  payment  of  bills  for  material 216 

in  connection  with  operations 29 

Dispatcher's  office,  services  of  electric  clock  at 184 

Dispatching  cars,  services  for  another  carrier  In  connection  with 54 

trains,  incidental  services  of  employees  In 184, 254 

Distribution  system,  items  standing  in  relation  to 65, 220 

subaccounts  relating  to 5 

tools  used  in  maintenance  of 73 

Ditch,  construction  of,  expense  caused  by  remonstrance  against 173 

highway,  assessment  for 161 

right-of-way,  repair  of 162 

roadbed  or  waterway,  cost  of 161 

Dogs,  revenue  derived  from  transportation  of 245 

Donations  of  entertainments  to  employees 106 

of  uniforms  to  long-service  employees 106 

to  employees  while  under  disabilities 16 

to  funds  for  entertaining  conventions 72 

to  relief  department  or  association 16 

Drain  tiles  for  repair  of  right-of-way  ditches 162 

Drainage.    (See  Catch  basins.  Culverts,  Ditch,  Inlets,  Seuier,  Water.) 

Drilling  of  rails  for  bonding,  cost  of,  when  merged  in  rail  cost 141 

Dues  to  railway  associations 177 

Dump,  removal  of  car  ashes  to 93 


Ejectment  of  passenger,  damages  award  for 210 

Electric  current.    (See  Power.) 

equipment  of  cars,  definition  of 9, 56, 218 

equipment  of  cars,  items  standing  in  relation  to 19, 20, 56, 67, 218, 233 

equipment  of  locomotives,  items  standing  in  relation  to 56 


89 

Case. 

Electric-line  expenses,  items  standing  in  relation  to 32, 49, 73, 101, 158, 241 

Electrolyte  for  gasoline-motor  motive  equipment 249 

Elevated  lines,  apportionment  of  1  ighting  expense  between  subway  and 158 

railway,  structural  parts  of 155 

Employees,  badges  and  uniforms  for 106 

donations  to,  while  unable  to  work 16 

fidelity  bonds  of,  premium  paid  on 106 

free  entertainments  given  for 106 

meals  furnished  for 190, 194 

relief  extended  to,  for  shortages 221 

wages  and  salaries  of.    (See  Commissions,  Labor,  Salary,  Wages.) 

Engineering  corporation,  fees  paid  to,  for  supervision  and  management 119 

Engineers  engaged  in  compiling  data  for  reports,  salaries  of Ill 

in  charge  of  construction,  salaries  and  expenses  of 24 

of  power  plant,  wages  of,  apportionable  to  repair  accounts 79 

Entertainments  to  employees 106 

Envelopes  for  filing  canceled  tickets 168 

Equipment,  contractor's  use  of,  charges  for 84 

insurance  on,  while  under  construction 193 

leased  line,  additions  and  betterments  of 219 

rail,  items  standing  in  relation  to 145, 169, 195 

rent  and  maintenance  of,  when  used  in  construction 186 

rent  and  operation  of,  when  used  in  bridge  and  track  work 130 

rent  of,  items  standing  in  relation  to 19, 64, 188, 199 

rent  received  from  lease  of  track  and,  to  steam  road 200 

(See  also  Car,  Locomotives.) 

Excess  cost  of  couplers  replacing  others  removed 256 

of  repavjng  street  with  improved  material 251 

Expense  bills,  printing  of 18 

Express  business,  printing  and  stationery  for 18 

matter,  apportionment  of  wages  of  general  office  employee  handling 149 

offices,  wages  of  clerks  and  cashiers  in 4 

service,  revenue  derived  from 131, 217 

Extinguishers,  ilre,  installation  and  renewing  of 169, 170 

F. 

Fare  receipts  used  by  conductors,  printing  of 232 

registers,  rents  paid  for 12 

Fares,  division  of,  with  another  carrier  under  agreement 65 

Feeder  lines  installed  for  lighting  and  power  business 214 

Fees  for  filing  annual  reports  with  State 106 

to  directors 128 

to  engineering  corporation  for  supervision  and  management 119 

to  railway  association 177 

to  trustees  and  registrars  in  connection  with  interest  payment 106 

to  witnesses  and  others  at  coroner's  inquest  connected  with  accident 226 

Fences.    (See  Snow  fences.) 

Ferry  expenses,  carrier's  accounts  covering 103 

slips  and  fuel-oil  tanks,  maintenance  of 102 

Fidelity  bonds,  employees'  payments  of  premiums  on 106 

Filing  bags  and  envelopes  for  canceled  tickets 168 


90 

Case. 

Filling  of  dirt  road  to  head  of  rail 139 

of  land 114 

of  track  to  top  of  rail  with  crushed  stone 82 

{See  also  Leveling. ) 

Fire  extinguishers,  installation  and  renewing  of 169, 170 

hose,  installation  and  renewing  of 171, 172 

Flood  water,  damages  to  road  by,  creation  of  reserve  fund  to  repair 197 

removal  of,  from  tracks 87 

Foot  walks  of  elevated  railway 155 

Franchise  requirements,  assessment  under,  on  basis  of  gross  earnings 120 

electric  lights  installed  under 97 

guaranty  bonds  furnished  municipality  under 75 

maintenance  and  operation  of  bridge  under 98 

payments  made  under,  based  on  gross  receipts 95 

repaving  done  under 251 

widening  street  under 60, 116 

Freight  cartage  included  in  rates 178, 187 

charges  found  uncollectible 204 

charges  on  company  material 201 

charges  on  scrap  material  delivered  to  purchaser 196 

unloading  at  company  expense  to  release  cars 239 

Fuel  coal.    (See  Coal.) 

used  with  steam  and  gasoline  equipment 6 

oil  tanks  on  wharf,  maintenance  of 102 

Funds.    (See  Reserve  fund.) 

Fuse  blocks  and  fuses  for  maintenance  of  switch  lights 181 

G. 

Gage  glasses  and  preservers 244 

Garage  expenses 212 

GasoUne  for  automobiles 212 

Gasoline  motor  cars,  operation  of 6 

repairs  and  renewals  of 6, 249 

Gate  apparatus  at  crossings,  cabins  or  towers  for 156 

General  exi)enses,  apportionment  of,  to  lighting  department 42 

miscellaneous  items  standing  in  relation  to 16, 

75, 96, 106, 128, 142, 175, 176, 177, 209, 230 

General  office  clerks,  salaries  and  expenses  of,  items  related  to Ill 

clerks  on  department  accounts,  salaries  and  exjjenses  of. 94 

cost  when  occupying  part  of  carhouse 143 

employee  with  miscellaneous  duties,  wages  of 149 

repairs  when  occupying  rented  oflBces 63 

General  officers,  automobiles  used  by 212 

salaries  and  expenses  of,  items  related  to 119, 246 

Generating  plant,  hydraulic,  water-supply  system  for 76 

Glass  for  front  of  headlights 163 

Globes  for  headlights 163 

Government  bridge,  payment  for  operating  rights  over 37 

reservation ,  payment  for  right  to  operate  across 112 

Grade  of  street,  assessment  by  city  for 117 

change  in,  at  expense  of  carrier 224 


91 


Case. 

Grading,  items  standing  in  relation  to 50, 161, 258 

tools  used  in 190, 195 

Grading  camp,  equipment  of 190 

Grain  doors  in  cars,  temporary 260 

Gross  earnings  or  receipts ,  payments  to  city  based  upon 95, 120 

Grubbing  tools  for  removal  of  weeds 86 

Guaranty  bonds  furnished  under  franchise  requirement,  premiums  for 75 

Guard  rails  at  plain  curves  or  in  coimection  with  special  work 100 

of  timber  work  on  elevated  railways 155 

Gutters,  installation  of,  in  connection  with  street  improvement 191 


Hand  cars,  installation  of,  and  repairs  and  renewals 238 

Harps  for  cars 56 

Hat  checks  furnished  trainmen 166 

Hauling  track  material  from  storeroom  to  poiat  of  construction 154 

Headlights  for  cars 67 

parts  and  supplies  for 56, 163 

Heaters,  electric,  for  cars 7, 9, 56 

Highway,  operation  rights  on,  payment  for 32, 112 

sprinkling  of,  revenue  derived  from 45 

{See  also  Road,  Street.) 

Hose,  fire,  installation  of,  and  renewing  or  replacing 171, 172 

Houses.    (See  Cabins,  Carhouse,  Terminal  house.) 

Hydrants,  adjustment  of,  in  widening  street  under  franchise  requirement 60 

Hydraulic  generating  plant,  water  supply  system  for 76 

I. 

Idle  time.    (See  Time.) 

Improvements.    (See  Additions  and  betterments.) 

Incandescent  lamps  for  maintenance  of  switch  lights 181 

Income  account,  items  standing  in  relation  to 29, 42, 71, 95, 120, 129, 135, 200, 255 

Injuries,  expenses  connected  with,  use  of  undistributed  account  for 35 

items  standing  in  relation  to 160, 226 

time  lost  through,  wages  paid  during 16, 74, 150, 151 

Inlets  and  sewer  connections  for  surface  water 105 

Inquest ,  fees  of  witnesses  and  others  at 226 

Insignificant  amounts,  apportionment  of 24, 115, 132, 148, 169, 171, 233 

Inspectors,  uniforms  and  badges  for 106 

Insurance,  premiums  on  fidelity  bonds  as  related  to 106 

premiums  paid  for,  during  construction 193 

Interest  earned  on  bank  balances 135 

in  connection  with  operations 29 

paid  or  accrued  during  construction 53 

Interlocking  system,  tools  used  in  maintenance  of 73 

towers  containing  machinery  of 157 

J. 

Janitor  at  general  ofP.ce  with  miscellaneous  duties,  apportionment  of  wages  of 149 

Joint  facilities,  revenue  derived  in  connection  with 54 

Joints  used  in  connection  with  special  work 25 

I,. 

Labor  for  clearing  track 86, 87, 164, 206 

for  construction  of  cross  walks 46 


92 

Case. 

Labor  for  handling  company  material 85, 154, 247, 248, 262 

for  installation  or  maintenance  of  switch  apparatus 47, 132, 182 

for  protecting  roadway  banks 60 

for  removing  car  ashes  to  dump 93 

for  repairing  and  renewing  electric  lights 97 

for  repairing  or  replacing  catch  basins 206 

for  sprinkling  streets 165 

for  underground  construction 153 

for  unloading  freight  to  release  ears 239 

for  work  done  for  outside  parties 38 

Lamps,  electric.    (See  Lighting.) 

Land,  cost  of  filling 114 

expense  in  coimection  with  leveling 228 

for  carhouse,  rent  of 13 

for  pole  line,  rent  of 32 

for  shops  and  power  houses,  cost  of  acquiring 192 

for  snow  fences,  rent  of 159 

for  stations  and  terminal  grounds,  cost  of  acquiring 192 

for  storage  of  track  material,  apportionment  of  rent  of 51 

for  Y  or  switch,  rent  of 48 

titles  to,  examination  of,  in  connection  with  bond  issue 118 

Law  expenses,  construction  account  for,  disposal  of 130 

items  standing  in  relation  to 160, 173 

Lease  of  property  to  steam  road,  rent  derived  from 200 

Leased  lines,  additions  and  betterments  of 219 

Legal  services  in  defense  of  suit  for  abutting  damages 243 

Leveling  of  ground  around  buildings,  handling  of  cinders  used  for 228 

Levermen  on  derailers  at  steam  road  crossings,  wages  of 91 

Library,  books  purchased  for 175 

License  tax  for  operation  rights  in  cities 95, 120 

Lighting,  electric,  at  stations 97 

at  stopping  points  along  line,  power  purchased  for 198 

for  avoidance  of  accidents 97 

for  carhouse,  power  furnished  for,  segregation  of 33 

for  cars,  apparatus  used  in 9,56 

for  cars  and  car  barns,  power  purchased  partly  for 227 

for  elevated  and  subway  lines,  clearing  account  for 158 

for  switches 132, 181, 182 

installed  under  franchise  agreements 97 

Lighting  business.    (See  Coordinate  departments.) 

Linemen,  expenses  and  repairs  of  automobiles  for 212 

Locomotive  features  of  gasoline  motor  cars,  maintenance  of 249 

Locomotives,  electric,  definition  of,  as  distinguished  from  car 6 

items  standing  in  relation  to 9, 56, 145, 163, 169, 249 

steam,  maintenance  and  operation  of 6 

steam,  rent  and  operation  of,  when  used  in  construction 186 

Loss  and  damage,  reserve  fund  to  meet  settlements  for  claims  of 109 

of  business  due  to  interruption  of  traffic,  reparation  received  for 124 

through  destruction  of  car  by  wreck ; 250 

through  theft  of  conductor's  remittances 142 

through  uncollectible  freight  charges 204 


93 

'  Case. 

Lubricants  for  automobiles 212 

for  steam  and  gasoline  motor  equipment 6 

M. 

Macadam  surface  of  road,  cost  of  laying 139 

of  streets,  repairs  to 81 

Maclilnery  for  charging  air  tanks  for  air  brakes 17, 133 

for  crossing  gates,  cabins  or  towers  containing 156 

for  grading  during  construction 195 

for  interlockers,  towers  containing 157 

for  welding,  crucibles  used  in  connection  with 73 

In  power  plant,  additions  to,  for  coordinate  departments 214, 257 

In  power  plant,  salary  of  engineer  supervising  installation  of 24 

In  power  station  for  grinding  and  cleaning  boiler-tube  caps 185 

In  quarry  for  producing  ballast 242 

mounted  on  cars 20, 195 

Mall  transfer  from  cars  to  post-office 83 

Maintenance  accounts,  charges  against,  for  departmental  use  of  work  cars 84 

charges  against,  to  effect  distribution  of  power 33, 84 

salaries  of  general  office  clerks  handling 94 

wages  apportionable  to,  for  time  on  repair  work 79 

wagon  expense  apportionable  between  construction  and.       30 

Maintenance  of  air-storage  apparatus 17, 133, 134 

of  bracket  and  appurtenant  wire  supporting  trolley 136 

of  bridge  held  under  long-term  lease  or  franchise 98 

of  building  owned  and  partly  occupied  by  carrier 55 

of  equipment 20, 45, 56, 218 

of  equipment  belonging  to  another  carrier 19, 186 

of  ferry  slips  and  fuel  oil  tanks 102 

of  free  private  park 39 

of  lighting  for  subway  and  elevated  lines,  segregation  of. 158 

of  machinery  mounted  on  cars 20 

of  paving 2, 40 

of  switch  lights  at  sidings 181, 182 

of  tools  used  for  general  purposes 73 

of  track 28,40,82,92 

of  track  drainage 87 

of  water-supply  system  for  hydraulic  generating  plant 76 

of  way  and  structures,  tools  used  in 73 

(See  also  Renewals,  Repairs.) 

Management,  fees  paid  engineering  corporation  for  supervision  and 119 

Manure,  receipts  from  sale  of. 44 

Material,  company,  freight  charges  against  divisional  accounts  for 201 

construction,  insurance  carried  on 193 

discounts  on  bills  for 216 

expenses  connected  with,  apportionment  of 10, 51 

expenses  connected  with,  disposition  of,  relative  to  labor 47, 50, 86, 97, 153 

first  handling  of,  from  cars  or  boats 85 

hauling  of,  to  point  of  use  in  construction 154 

purchase  of,  in  advance  of  use 203, 259 

sales  of,  profits  derived  from 38 

unloading  of,  at  point  of  use 85 


94 

Case. 

Meals  to  laborers  at  grading  camp,  equipment  for  furnishing 190 

to  trainmen  on  rush  days 194 

Mileage  books,  receipts  from  sale  of 70 

unpresented  coupons  of. 108 

Milk  checks  for  carrying  milk,  printing  of 174 

Miscellaneous  income,  items  standing  in  relation  to 38, 71, 200 

Motive  appliances  of  gasoline  motor  cars 6, 249 

equipment  of  car,  as  distinguished  from  car  proper 9, 56 

Motormen,  orders  for,  printing  of 80 

uniforms  donated  to 106 

(See  also  Trainmen.) 

Motors  installed  for  customers  of  lighting  business 220 

of  air-brake  equipment  of  cars 9 

Municipalities,  assessment  by,  as  franchise  or  license  tax 95, 120 

assessments  by,  for  street  or  sewer  work 117, 138, 191, 222 

guaranty  bonds  furnished  to,  under  franchise 75 

payment  to,  for  operation  rights 32,95,225 

pajrment  to,  for  permit  to  open  pavement 205 

receipts  from,  for  sprinkling  car  service 45 

revenue  percentage  paid  to,  imder  franchise 95 

street  improvements  required  by 60, 116, 138, 191, 224, 251, 252 

Newspapers,  receipts  from  transportation  of 217 

Numbers  of  accounts,  readjustment  of,  for  carrier's  convenience 1 

of  poles,  painting  or  stenciling  of 115 

O. 

Office,  dispatcher's,  clock  service  for 184 

general,  cost  of,  when  occupying  part  of  carhouse 143 

general,  repairs  to  rented 63 

operating  officers',  telephone  service  for 209 

Officers,  automobiles  for,  expenses  of 212 

salaries  and  expenses  of,  items  standing  related  to 119, 246 

Oil.    (See  Lubricants.) 

Oil  tanks  for  fuel  oil  used  by  ferry,  maintenance  of 102 

Operation,  interruption  of,  reparation  for  loss  caused  by 124 

of  cars  for  purpose  of  cleaning  sleet  from  wires 234 

of  cars  of  another  company  on  carrier's  line 64, 207, 208 

of  park  or  amusement  resort,  net  receipts  from 289 

of  rented  equipment  used  in  construction 130, 186 

of  steam  and  gasoline  motor  equipment 6 

on  government  property,  payment  for  right  of 37, 112 

on  private  property,  payment  for  right  of 32 

on  public  highways  and  bridges,  payment  for  right  of 32, 98, 225 

within  city,  payment  for  right  of 95, 120 

Orders  for  conductors  and  motormen,  printing  of 80 

Ordinances,  city,  expense  due  to  requirements  of 101, 138, 191 

Other  operations,  use  of  accounts  covering 11, 36, 41, 42, 59, 255 

Outside  operations,  classifications  for,  lack  of 8, 36 

electric  motors  owned  in  connection  with 220 


95 

Case. 

Overhead  contacts  for  connection  with  electric  switch,  repair  of 47 

lines,  structures  and  fixtures  for  support  of 65 

system,  pit  for  change  between  underground  and 213 

system,  terminal  house  for  change  between  underground  and 147 

wires,  cutting  of,  to  permit  moving  of  buildings  in  street 101 

P. 

Packing  of  scrap  material  for  shipment  to  purchaser 196 

Painting  or  stenciling  of  niunbers  on  poles 115 

Park,  improvements  and  maintenance  of 39 

operation  accounts  for 189 

Passenger  car  hours,  definition  of 58 

Passenger  receipts'  division  of,  with  another  carrier  under  agreement 64 

revenue,  items  standing  in  relation  to 70, 108, 221, 235 

Patterns  for  castings 99 

Paving,  assessments  for  construction  or  maintenance  of 2, 191, 222 

incident  to  track  construction 2, 191 

macadamizing  as  related  to 81, 139 

miscellaneous  items  standing  in  relation  to 46, 105 

of  bridge  used  under  long-term  lease  or  franchise 98 

of  street  widened  under  franchise  requirement 60, 116 

on  street  not  previously  paved 117, 138, 191, 252 

replacing  of,  after  construction  or  repair  work 152, 205, 240 

replacing  of,  with  improved  material 251 

Per  diem  on  foreign  cars 19 

Periodicals,  subscriptions  to 176 

Pile  driver  mounted  on  car,  maintenance  of 20 

used  in  bridge  and  track  work,  rent  and  operation  of 130 

Pilots  directing  operation  of  cars,  wages  of 207, 208 

Pipe  culverts  for  drainage 123 

lines  conveying  water  to  power  station  condensers 126 

lines  feeding  hydraulic  generating  plant 76 

Pit  for  change  between  underground  and  overhead  systems 213 

in  carhouse,  concrete  foundation  for  track  at 213 

in  yard,  concrete  foundation  for  track  at 213 

Planks  used  in  steam  road  crossings 89 

Plugs  for  spike  holes  in  ties 90 

Pole  line,  installation  of,  for  lighting  and  power  business 214 

readjustment  of,  in  widening  street  under  franchise  requirement 60 

readjustment  of,  to  secure  proper  clearance  for  cars 110 

rent  of  land  used  as  right  of  way  for 32 

Poles,  brackets  and  wires  of,  for  support  of  overhead  lines 65, 136 

numbers  on,  painting  and  stenciling  of 115 

payments  to  another  company  for  privilege  of  attachments  to 49 

revenue  derived  from  attachments  to,  by  another  company 49, 68 

trolley  car 56 

Power  apportionable  to  construction 33 

apportionable  to  coordinate  departments 11,36, 42 

purchased,  accounts  covering,  proper  use  of. 11>  43, 227 

purchased,  apportionment  of  payments  covering  use  of  cars  and 199 

purchased  for  lighting  at  stopping  points  along  line 198 

superintendence,  salary  of  officer  employed  in 127 


96 

Case. 

Power  used  at  shops  or  carhouses,  temporary  accounts  for 33 

used  by  operating  departments,  distribution  of 33, 84 

Power-plant  buildings,  items  standing  in  relation  to 126, 140, 144 

equipment,  items  standing  in  relation  to 167, 169, 185, 244 

supplies  and  expenses,  items  standing  in  relation  to 6, 170 

Power  station,  boiler  tubes  and  caps  at,  apparatus  for  cleaning.-. 167, 185 

buildings  of,  additions  to,  for  lighting  business 257 

coal  for,  unloading  of 248 

coal  pocket  for 140, 144 

employees  at,  wages  of,  when  incidentally  making  repairs 79 

employees  at,  wages  of,  when  unloading  coal 248 

fire  extinguishers  in,  installation  and  renewing  of 169, 170 

ground  around,  handling  of  cinders  for  leveling 228 

land  acquired  for 192 

machinery  in,  added  for  use  of  coordinate  departments 214, 257 

machinery  in,  salary  of  engineer  supervising  installation  of. 24 

water-supply  system  for  condensers  in 126 

Premiums.    (See Fidelity  bonds,  Guaranty  bonds,  Insurance.) 

Printing  incident  to  bond  issue  for  construction  or  betterments 15 

incident  to  express  and  freight  business .* 18 

incident  to  raising  public  subscription  to  stock 261 

of  cash  fare  receipts 232 

of  conductors'  reports  and  shortage  notices 23 

of  milk  checks  for  carrying  milk 174 

of  orders  for  conductors  and  motormen 80 

of  tariffs 80 

used  by  clerks  connected  with  superintendence 18 

(See  also  Stationery.) 

Profit  and  loss,  uncollectible  freight  charges  as  related  to 204 

from  custom  labor 38 

from  sales  of  material 38 

Pumps  of  air-brake  apparatus,  repairs  and  renewals  of 9 

Purchasing  department  expenses  apportionable  to  construction 34 

Push  cars,  installation  of,  and  repairs  and  renewals 238 

R. 

Railing  along  elevated  railway  tracks 155 

Rails,  cartage  of,  from  yard  topoint  of  use 262 

drilling  of,  for  bonding,  cost  of,  when  merged  in  rail  cost 141 

used  in  connection  with  special  work 25 

used  on  elevated  railway  structures 155 

(^See  also  Guard  rails.) 

Rate  sheets,  printing  of 14 

Reconstruction  of  road  purchased 211 

Registers,  fare,  rent  paid  for 12 

Registrars'  fees  in  connection  with  paying  out  bond  interest 106 

Relief  department,  operation  of  and  contributions  to 16 

Renewals  of  electric  lights  and  wiring 97 

of  equipment  parts  and  attachments 7,9,145 

of  fire  extinguishers 170 

of  fire  hose 172 

of  hand  and  push  cars  and  of  velocipedes 238 


97 

Case, 

Renewals  of  motive  appliances  for  gasoline  motor  car 249 

of  paving 2, 152 

of  pole  numbers 115 

of  tools  used  in  maintenance  and  for  general  purposes 73 

Rent  derived  from  attachments  to  poles  by  another  company 49, 68 

derived  from  lease  of  dummy  freight  line  to  steam  road 200 

derived  from  offices  in  carrier's  building 55 

for  use  of  private  property  under  operation  rights 32 

of  equipment,  items  standing  in  relation  to 19, 64, 188, 199 

of  equipment  used  in  bridge  and  track  work 130 

of  equipment  used  in  construction 186 

of  fare  registers  used  on  cars 12 

of  land  for  location  of  carhouse 13 

of  land  for  location  of  pole-line  right  of  way 32 

of  land  for  location  of  snow  fences 159 

of  land  for  location  of  Y  or  switch 48 

of  land  for  storage  of  track  material  used  partly  in  construction 51 

of  leased  lines,  amortizement  of  expenditures  embraced  In 219 

of  subway  space  occupied  by  transmission  line 241 

of  telephone  lines 96, 209 

of  tracks  and  terminals,  items  standing  in  relation  to 54, 208 

Rented  buildings  and  offices,  repairs  of 61 

equipment,  expenses  connected  with 130, 186 

waiting  room,  repairs  to 62 

Renumbering  of  primary  accounts  for  carrier's  convenience 1 

Repair  wagon  expenses  apportionable  to  construction 30 

Repairs  by  power-plant  employees,  wages  apportionable  to 79 

for  steam  road,  revenue  derived  from 236 

of  automobiles 212 

of  buildings  owned  or  held  under  long-term  lease 61 

of  buildings  rented  from  month  to  month 61 

of  catch  basins  for  drainage 206 

of  damage  by  floods,  creation  of  reserve  fund  to  meet 197 

of  damage  to  car  of  another  company,  payment  to  meet 180 

of  electric  lights  and  wiring 97 

of  electric  switch  apparatus 47 

of  equipment 6,45,99,186,249 

of  equipment  attachments 145 

of  equipment  parts 7, 9, 99, 163 

of  gasoline  motor  cars 6, 249 

of  hand  and  push  cars  and  of  velocipedes 238 

of  offices  rented  by  carrier 63 

of  paving 2, 40, 81, 205, 240 

of  power-plant  equipment 167, 185 

of  right-of-way  ditches 162 

of  steam  equipment 6 

of  terminal  houses  for  change  from  overhead  lines 147 

of  tools  used  in  maintenance  or  for  general  purposes 73 

of  track,  expenses  incident  to 40,205,240 

of  waiting  rooms  rented  by  carrier 62 

Repaving.    (See  Paving.) 

6970°— 11 7 


98 

Case. 

Replacing  of  catch  basins 206 

of  fire  hose 172 

of  pa\dng 152, 205, 240 

of  power-plant  equipment 167, 185 

Reports,  fees  for  filing  of,  with  State 106 

salaries  of  clerks  and  engineers  engaged  in  making  out Ill 

Reseating  machines  at  power  stations 185 

Reservation,  government,  payment  for  operation  rights  on 112 

Reserve  fund  to  cover  repairs  of  damage  by  floods 197 

to  meet  settlements  of  loss  and  damage  claims 109 

Reservoirs  for  feeder  system  of  hydraulic  generating  plant 76 

Resort.    (See  Park.) 

Retaining  wall  for  protection  of  banks  against  tides 50 

Revenue,  baggage,  transportation  of  dogs  as  related  to 245 

express 131, 217 

freight,  cartage  expense  as  related  to 178, 187 

freight,  charges  on  company  material  as  related  to 201 

lighting  department 71, 255 

park  or  amusement  resort 189 

passenger,  conductors'  shortages  as  related  to 221 

passenger,  miscellaneous  items  standing  related  to 108, 235 

sales 38, 196 

transportation,  items  standing  in  relation  to 33, 45, 84, 124, 236, 245 

(See  also  Rent.) 

Right  of  way,  items  standing  in  relation  to 60, 110, 116, 117, 161, 222, 224, 237, 243 

pole  Ime,  rent  paid  for 32 

Road  and  equipment,  additions  and  betterments  made  to  leased 219 

miscellaneous  items  under 15, 51, 75, 118, 125, 193, 261 

rent  derived  from  lease  of 200 

Road,  macadamizing,  or  filling  to  head  of  rail 139 

(See  also  Highway,  Street.) 

Road  purchased,  expenditures  for  reconstruction  of 211 

Roadway  and  track  expenses,  items  standing  in  relation  to . .  50, 73, 86, 87, 92, 162, 206, 238 
and  track  labor,  items  standing  in  relation  to . .  47, 50, 82, 86, 87, 92, 162, 164, 206 
tools,  items  standing  in  relation  to 195, 238, 242 

Rubber  bands  used  by  conductors 231 

S. 

Salary  of  clerks  compiling  data  for  reports Ill 

of  clerks  in  general  office  handling  department  accounts 94 

of  employees  at  garage  in  charge  of  automobiles 212 

of  engineer  supervising  construction  and  machinery  installation 24 

of  engineers  compiling  data  for  reports Ill 

of  purchasing  agent  and  assistants  apportionable  to  construction 34 

of  superintendent  of  power 127 

(See  also  Wages.) 

Sale  of  manure  from  stables 44 

of  material  from  store 38 

of  scrap  material 196 

of  steam  shovel  after  use  in  construction 196 


Case. 
Sales  account,  net  revenue  from 38 

Salvage  amount  from  car  destroyed  by  wreck 250 

value  of  tools  at  completion  of  construction 104 

Scale  cleaners.    (See  Boiler  tubes.) 

Scales,  portable  and  stationary,  in  storeroom,  installation  of 183 

Scrap  material,  preparation  and  delivery  of,  to  purchaser 196 

Service  cars.    {See  Car.) 

Sewer  assessment  by  city 117, 222 

connections  installed  in  widening  street  under  franchise 60 

connections  of  track  inlets  for  surface  water 105 

tile  for  repair  of  right-of-way  ditches 162 

Shippers'  loss  and  damage  claims,  reserve  fund  to  meet  settlements  of 109 

Shop  equipment,  miscellaneous  items  standing  in  relation  to 134, 183 

expenses,  distribution  of,  to  accounts  affected 107 

land,  cost  of  acquiring 192 

machinery  and  tools,  items  standing  in  relation  to 17, 133, 134 

motors,  distribution  of  power  used  by 33 

service  chargeable  to  outside  parties  or  to  construction 31, 38 

Shortage  notices,  printing  and  furnishing 23 

Shortages  of  conductors,  relief  granted  for 221 

Sidewalks,  adjustment  of,  in  widening  street  under  franchise 60, 116 

installation  of,  in  connection  with  street  improvement 191 

Signal  and  interlocking  systems,  items  standing  in  relation  to 73, 91, 157 

Signs,  fixed,  for  showing  destination  of  cars 77 

portable,  for  attracting  traffic 179 

portable,  for  guidance  of  passengers 77, 179 

Sleet,  attachment  for  cleaning  wires  from 233 

trainmen  engaged  in  cleaning  wires  from,  wages  of 234 

Slips,  ferry,  maintenance  of 102 

Snow,  removal  of,  items  standing  in  relation  to 78, 88, 159, 234 

Snow  fences,  installation  and  building  of 159 

placing  and  removal  of 88, 159 

rent  of  ground  for 159 

Snow  plows,  installation  of,  and  repairs  and  renewals 145 

Spark  plugs  for  motive  features  of  gasoline  motor  cars 249 

Special  work,  material  classible  as 25, 100 

repair  of  overhead  contacts  as  related  to 47 

Springs  for  cars 56 

Sprinkling  of  roadway  and  track  on  street 40 

of  street  in  front  of  stations 165 

of  street  when  incident  to  track  work  or  paving '..       40 

of  street,  receipts  from  city  for 45 

Sprinkling  car,  operation  and  maintenance  of 45 

devices  for  removing  weeds 86 

Stable  expenses,  apportionment  of,  to  accounts  affected 59 

items  standing  in  relation  to 30, 44, 212 

Station  agent,  substation  agent  acting  as,  apportionment  of  wages  of 148 

wages  of,  apportionable  to  superintendence 254 

Station  employees,  items  standing  in  relation  to 4, 22, 165, 239 

Stations,  electric  lamps  and  wiring  at,  repairs  and  renewals  of. 97 

land  acquired  for 192 


100 

Case. 

Stations,  paving  and  other  street  work  in  connection  with 191 

sprinkling  in  front  of 165 

telephones  located  in,  tolls  and  rents  for 209 

(See  also  Waiting  rooms.) 

Stationery  expenses,  distribution  of,  to  accounts  affected 14, 18 

incident  to  raising  public  subscription  to  stock 261 

miscellaneous  items  standing  in  relation  to 23, 80, 168, 231 

used  by  superintendence  clerks 18 

used  in  connection  with  operation  of  cars 14 

used  in  handling  express  and  freight  business 18 

{See  also  Printing.) 

Steam  equipment,  operation  and  maintenance  of. ' 6, 186 

rent  paid  for 186 

Steam  road  crossings,  plank  used  at 89 

crossings,  wages  of  leverman  for  derailer  at 91 

repairs,  service  of  work  car  in  connection  with 236 

Steam  shovel  mounted  on  car,  maintenance  of 20 

owned  at  close  of  construction,  disposal  of. 195 

Stenciling  of  numbers  on  poles 115 

Stock.    (See  Capital  stock.) 

Stone  crusher  at  quarry  for  producing  ballast 242 

crusher  mounted  on  car,  maintenance  of. 20 

filling  for  track 82 

Stopping  points  along  line,  power  for  electric  lights  at 198 

Storage  air-tanks  for  air-brake  apparatus 17, 133 

land  for  track  material,  rent  of,  apportionable  to  construction 51 

Store  expenses,  apportionment  of,  to  accounts  affected 10, 59 

handling  of  scrap  material  as  related  to 196 

rent  of  storage  ground  for  material  as  related  to 51 

Stores  department,  salaries  of  clerks  handling  accounts  for 94 

Storeroom  expense,  charges  for  custom  labor  covering 31 

scales  and  stoves,  installation  of. 183 

Stoves  in  storerooms,  installation  of ^. .      183 

Street,  crossings  for,  installation  of 117 

grade  of,  improvements  on 117, 224 

operation  rights  on  and  across 32 

planks  for  steam  road  crossings  in 89 

sprinkling  of 40, 45, 165 

widening  of,  under  franchise  requirement 60, 116 

{See  also  Cross  walks,  Paving,  Road.) 

Structiires  for  support  of  overhead  construction,  definition  of. 65 

Sttunps,  removal  of,  from  right  of  way 258 

Subaccounts  for  motive  features  of  gasoline  motor  cars 249 

for  segregation  of  power  superintendence 127 

indicated  in  classifications,  use  of 5, 146 

Subscriptions  to  funds  for  entertaining  conventions 72 

to  periodicals 176 

to  stock,  public ,  expense  incident  to  raising 261 

Substation  employee  with  miscellaneous  duties,  apportionment  of  wages  of.  79, 148, 254 

Subway  lines,  apportionment  of  lighting  expense  between  elevated  and 158 

space  occupied  by  transmission  line,  rent  for 241 


101  >-..  >    •.•  ,  ',.'..'•>. 

Case. 

Superintendence  of  construction,  salary  of  engineer  engaged  in 24 

of  transportation,  items  standing  in  relation  to 21, 106, 127, 184 

of  way  and  structures,  engineers'  salaries  as  related  to Ill 

Superintendent  of  power,  salary  and  expenses  of 127 

Supervision  of  cars  for  other  companies 54 

of  operation,  fees  to  engineering  corporation  for 119 

Suspense  accounts,  use  of 125, 189 

Switch,  rent  of  land  for  location  of 48 

repair  of  connections  for  operating 47 

Switch  lights,  maintenance  of 181, 182 

placing  wire  for  operation  of 132 

Switch  rods  or  hooks  for  throwing  tongue  switches 229 

T. 

Tanks  for  air  used  for  air-brake  equipment 17, 133 

for  fuel  oil  used  in  ferry  operation 102 

Tariffs,  printing  of 80 

Taxes,  accounts  for,  paid  by  carrier  operating  lighting  business 42 

accounts  for,  when  arising  in  connection  with  operations 29 

franchise,  levied  by  cities 95, 120 

items  standing  in  relation  to 32, 37, 95, 112, 120, 225 

license,  levied  by  city 120 

proceeds  from,  when  voted  to  carrier  by  districts  along  line 129 

Teaming.    (See  Cartage.) 

Telephones,  dry  batteries  for 230 

tolls  and  rents  payable  for 96, 209 

Terminal  grounds,  land  acquired  for 192 

house  for  change  of  overhead  to  underground  line 147 

Theft,  loss  of  conductors'  remittances  by 142 

Tickets,  canceled,  envelopes  and  bags  for  filing  of 168 

redeemed,  use  of  open  account  in  connection  with 69 

sale  of,  at  stores  along  line ,  commissions  and  wages  for 22 

(See  also  Mileage  books.) 

Tides,  retainmg  wall  for  protection  of  banks  against 50 

Ties,  plugs  for  filling  spike  holes  in 90 

purchase  of,  in  advance  of  use 259 

renewals  of,  distribution  of,  over  fiscal  year 259 

used  in  connection  with  special  work 25 

Tile  for  repair  of  right-of-way  ditches 162 

Time,  car,  consumed  between  carhouse  and  jwint  of  service 58 

car,  lost  between  trips 58 

car,  lost  through  blockades  and  other  causes 58 

employees',  lost  on  account  of  injuries,  payments  for 16, 74, 150, 151 

employees',  spent  in  waiting  while  on  duty 223 

rent  accruing  for,  of  rented  equipment  lying  idle 186 

Titles  of  real  property,  examination  of,  in  connection  with  bond  issue 118 

Tolls  for  telephone  service 96,209 

Tools  for  clearing  weeds  from  track  and  right  of  way 86 

for  construction  work 104 

for  general  purposes,  maintenance  of 73 

for  grading 190 


•;\u^"H-  102 


Case. 

Tools  for  maintenance  work 73 

repairs  and  renewals  of 73 

roadway,  items  standing  in  relation  to 195,238, 242 

Tower  wagon  expense  apportionable  to  construction 30 

Towers  for  crossing  gate  apparatus 156 

for  interlocker  machinery 157 

Track  conduit,  cleaning  of 28 

construction,  expense  incident  to 2, 51, 154, 191, 224, 262 

construction,  temporary,  compelled  by  sewer  work 121 

construction,  underground,  labor  used  in 153 

cranes,  power  used  in  operation  of 227 

drainage 87, 105, 206 

expenses.    {See  Roadway  and  track  expenses.) 

filling,  crushed  stone  used  for 82 

foundation  at  pit  in  carhouse  or  yard 213 

*        labor.    (See  Roadway  and  track  labor.) 

laying,  items  standing  in  relation  to 130, 153, 262 

maintenance,  supplies  for 92 

material,  hauling  of,  from  storeroom  to  point  of  use 154 

material,  storage  of,  apportionment  of  rent  of  land  for 51 

obstructions,  removal  of 86,87, 110, 164 

paving.    (See  Paving.) 

reconstruction  on  road  purchased 211 

rent  received  from  another  company  for  joint  use 54, 208 

rent  received  from  steam  road  for  exclusive  use 200 

repairs,  expense  incident  to 40, 51, 113, 205, 240 

shop,  labor  and  supplies  at 92 

sprinkling -. 40 

work,  rent  and  operation  of  equipment  used  for 130 

Trainmen,  burial  expenses  of,  when  killed  by  passenger 160 

hat  checks  furnished  to 166 

meals  furnished  to,  on  rush  days 194 

wages  of,  when  acting  as  pilots 207 

wages  of,  when  on  duty  but  Inactive ^ 223 

wages  of,  when  operating  cars  to  clean  wires 234 

(See  also  Conductors,  Motor  men.) 

Transmission  system,  items  standing  in  relation  to 147 

rent  of  subway  space  for  use  of 241 

tools  used  in  maintenance  of 73 

Transportation  expenses,  miscellaneous  items  in  relation  to 83, 97 

revenues,  miscellaneous  items  in  relation  to 33, 45, 84, 124, 236, 245 

Trees  along  track,  trimming  of. 164 

on  right  of  way,  cutting  of 258 

Trestle  at  coal  pocket 140 

parts,  accotmts  proper  for 155 

Trial  of  person  killing  trainman,  expense  incident  to 160 

Trip  sheets,  printing  and  furnishing  of 23 

TroUey  parts  for  cars 56 

Trolley  wire.    (See  Wires,  Wiring.) 

Trucks  for  cars 9, 56 

Trust  company,  payment  to,  for  certification  of  bonds 125 


103 

Case. 

Trustees,  commissions  and  fees  to,  for  paying  out  bond  interest 106 

payments  to,  in  connection  with  bond  issue  for  construction 15, 125 

Tube  cleaners  for  boiler  tubes  at  power  stations 167, 185 

Timnels.    {See  Subway.) 

Turn-outs  made  to  order 25, 100 

U. 

Uncollectible  freight  charges 204 

Undergrade  crossings,  cattle  passes  in  the  nature  of 122 

Underground  conduits,  cleaning  of 28 

construction,  labor  used  in 153 

system,  pit  for  change  from  overhead  to 213 

system,  terminal  house  for  change  from  overhead  to 147 

Undistributed  accounts,  use  of 10, 14, 18, 35, 59 

Uniforms  for  employees 106 

United  States  Government  property,  payments  for  operation  rights  over 37, 112 

Unloading  expense.    {See  Cinders,  Coal,  Freight,  Material.) 

V. 

Vehicles.    {See  Automobiles,  Tower  wagon.) 

Velocipedes,  installation  of,  and  repairs  and  renewals 238 

W. 

Wages  during  time  lost  through  disability  or  injury 16, 74, 150, 151 

incident  to  operation  of  steam  or  gasoline  motor  equipment 6 

incident  to  sale  of  tickets  at  stores  along  line 22 

incident  to  service  at  temporary  break  in  line 113 

incident  to  use  of  cars  by  contractor 84 

of  blacksmiths  and  helpers  at  track  shop 92 

of  bridge  tenders  on  bridge  used  under  lease  or  franchise 98 

of  carhouse  employees  for  time  used  in  unloading  coal 247 

of  clerks  and  cashiers  in  express  offices 4 

of  clerks  in  carhouses 21 

of  clerks  in  general  office  when  handling  department  accounts 94 

of  general  office  employee  having  miscellaneous  duties 149 

of  leverman  for  derailer  at  steam  road  crossing 91 

of  pilots  assigned  to  direct  operation  of  cars 207, 208 

of  power-plant  employees  for  time  used  in  unloading  coal 248 

of  power-plant  employees  for  time  used  on  repair  work 79 

of  substation  attendant  with  miscellaneous  duties 1*8, 254 

of  trainmen  while  inactive  during  hours  of  duty 223 

of  trainmen  while  operating  cars  to  clean  wires 234 

{See  also  Labor,  Salary.) 

Wagons,  repair,  expenses  of,  apportionable  to  construction 30 

Waiting  rooms,  rented,  repairs  of 62 

Walks  along  track  of  elevated  railway 155 

Wall  for  protection  of  banks  against  tides .   60 

Washers  for  cars 56 

Waste  for  automobiles 212 

for  steam  and  gasoline  motor  equipment 6 


104 

Case. 

Water,  damage  by,  reserve  fund  to  meet  deferred  repairs  of lOT 

protection  of  banks  against,  retaining  wall  for 50 

removal  of,  when  due  to  melting  of  snow  in  street 78 

removal  of,  from  track 87 

track  inlets  and  connections  for 105 

used  by  steam  and  gasoline  motor  equipment 6 

Water-supply  system  for  hydraulic  generating  plant 76 

for  power  station  condensers 126 

Way  and  structures  depreciation 52 

Way  expenses,  miscellaneous  items  standing  in  relation  to 32, 48, 110, 121 

Waybills,  printing  of 14 

Weeds,  clearing  track  and  right  of  way  of 86 

Welding  machine,  crucibles  used  in  connection  with 73 

Wharf,  slips  and  structures  at.    {See  Ferry.) 

Wheels  for  cars 56 

Wires,  attachment  of,  to  carrier's  poles,  receipts  derived  from 49, 68 

attachment  of,  to  poles  of  another  company,  payments  for 49 

bracket,  for  support  of  trolley  line,  maintenance  of 136 

cleaning  of,  wages  of  trainmen  operating  cars  for 234 

cutting  of,  to  permit  moving  of  buildings  on  or  across  street 101 

stringing  of,  over  bridge,  payment  to  city  for  privilege  of 225 

{See  also  Distribution  system,  Transmission  system.) 

Wiring  for  air-brake  equipment  on  cars 9, 56 

for  electric  appliances  on  cars 7, 9, 56 

for  electric  connection  with  electric  track  switch 47 

for  electric  lights 97 

for  electric  switch  lights 132, 181 

for  motive  parts  of  gasoline  motor  cars 249 

Witnesses  at  coroner's  inquest,  fees  to 226 

Work  cars.    (See  Car.) 

Wreck,  loss  caused  by  destruction  of  car  in 250 

Y. 

Y-track,  rent  of  land  for  location  of 48 

Y  ard,  track  foundations  at  pit  in 213 


INDEX  TO  CASES  BY  ACCOUNTS. 


Classification  of  Expenditures  for  Road  and  Equipment. 

Case. 

Road  and  equipment  accounts  in  general 26, 57, 202 

Road  and  equipment  accounts  indicated  by  character 26, 

33, 34, 84, 99, 104, 107, 114, 171, 186, 203, 214, 219, 220, 250, 256 
Road: 

1.  Engineering  and  superintendence 24 

2.  Right  of  way 60,110,116,117,161,191,222,224,237,243 

3.  Other  land  used  in  electric  railway  operations 191, 192 

4.  Grading 50,161,190,195,258 

5.  Ballast 137,139 

7.  Rails,  rail  fastenings,  and  joints 100,141 

8.  Special  work 25, 100, 132 

9.  Underground  construction 153 

10.  Paving 2,46,60,105,116,117,138,139,152,191,222,251,252 

11.  Track  laying  and  surfacing 130,139,153,154,262 

12.  Roadway  tools 195,238,242 

14.  Elevated  structures  and  foundations 155 

15.  Bridges,  trestles,  and  culverts 123, 130, 140, 155 

16.  Crossings,  fences,  cattle  guards,  and  signs 46, 89, 117, 122, 156, 159 

17.  Interlocking  and  other  signal  apparatus 132,157 

19.  Poles  and  fixtures 65.115 

21.  Transmission  system 147 

22.  Distribution  system 65, 220 

24.  Power-plant  buildings 24, 126, 140, 144, 257 

27.  Shops  and  carhouses 24, 143, 144, 183, 213 

28.  Stations,  waiting  rooms,  and  miscellaneous  buildings 140, 144, 191, 213 

30.  Power-plant  equipment 167, 169, 185, 244, 257 

32.  Shop  equipment 134, 183 

33.  Park  and  resort  property 39 

34.  Cost  of  road  purchased 211 

Equipment: 

35.  Cars 67,145,169 

36.  Locomotives 145, 169 

37.  Electric  equipment  of  cars 67, 233 

38.  Other  rail  equipment 145, 169, 195 

General  expenditures: 

40.  Law  expenses 130, 173 

41.  Interest 29, 53 

44.  Miscellaneous 15,51,60,75,118,125,130,193,261 

(105) 


106 

Classification  of  Operatinq  Revenues. 

Case. 

Operating  revenue  accounts  in  general 27, 57 

Operating  revenue  accounts  indicated  by  cliaracter 54, 201 

Revenue  from  transportation: 

1.  Passenger  revenue 69, 70, 108, 221, 235 

2.  Baggage  revenue 245 

5.  Express  revenue 131, 217 

7.  Freight  revenue 178, 187 

9.  Miscellaneous  transportation  revenue 33, 45, 84, 124, 236, 245 

Revenue  from  operations  other  than  transportation: 

15.  Rents  of  tracks  and  terminals 54,200,208 

17.  Rents  of  buildings  and  other  property 49,55, 68 

19.  Miscellaneous 71, 84, 189 

Classification  of  Operating  Expenses. 

Oi)erating  expense  accounts  in  general 3, 27, 34, 202 

Operating  expense  accounts  indicated  by  character 31, 

33, 34, 38, 42, 45, 54, 79, 84, 99, 109, 127, 148, 149, 189, 197, 201, 203, 208, 247, 248, 250 
Way  and  structures: 

1.  Superintendence  of  way  and  structures 18, 94,  111 

Maintenance  of  way  (for  class  C  roads) 1 

Maintenance  of  roadway  and  track  (for  class  B  roads) 1 

2.  Ballast 82,137,240 

3.  Ties 85,90,259 

4.  Rails 85 

5.  Rail  fastenings  and  joints 85 

6.  Special  work 47, 85 

8.  Roadway  and  track  labor 47,50,82,86,87,92,162,164,206 

9.  Paving 2,81,98,205,240,251 

10.  Miscellaneous  roadway  and  track  expenses ....  50, 73, 81, 82, 86, 87, 92, 162, 206, 238 

11.  Cleaning  and  sanding  tracks 28, 40, 45, 73, 86 

12.  Removal  of  snow,  ice,  and  sand 73, 78, 87, 88, 159, 234 

13.  Tunnels 158 

15.  Bridges,  trestles,  and  culverts.. 73,98 

16.  Crossings,  fences,  cattle  guards,  and  signs 88,89 

17.  Signal  and  interlocking  systems 73, 181, 182 

19.  Other  miscellaneous  way  expenses 32, 48,102, 110, 112, 121 

20.  Poles  and  fixtures 115, 136 

22.  Transmission  system 147 

23.  Distribution  system 5, 136 

24.  Miscellaneous  electric  line  exi)enses 32, 49, 73, 101, 158, 241 

25.  Buildings  and  structures 5, 61, 63, 73, 76, 97, 102, 146, 172, 228 

26.  Depreciation  of  way  and  structures 52, 215 

27.  Other  operations— Dr 11,36, 41, 42 

28.  Other  operations— Cr 11, 36, 41 ,  42, 255 

Equipment: 

29.  Superintendence  of  equipment 18, 94 

30.  Power-plant  equipment 167, 185, 244 

32.  Passenger  and  combination  cars 6, 7, 9, 19, 56, 77, 145, 163, 249, 256 

33.  Freight,  express,  and  mail  cars 6,7,9,19,56,145,163,249,256 

34.  Locomotives 6,9,56,145,163,249 

35.  Service  cars 9,19,20,45,56,145,163,218,249,256 

36.  Electric  equipment  of  cars 9,19,20,56,218,233 


107 

Equipment— Continued.  Case. 

37,  Electric  equipment  of  locomotives 56 

38,  Shop  machinery  and  tools 17, 133, 134 

39,  Shop  expenses 92, 107 

40,  Horses  and  vehicles 30,212 

42.  Depreciation  of  equipment 62, 215 

43.  Other  operations— Dr 11,36,41,42 

44.  Other  operations— Cr 11,36,41,42,255 

Traffic: 

45.  Superintendence  and  solicitation 22 

46.  Advertising 39, 72, 179, 189 

Conducting  transportation: 

48.  Superintendence  of  transportation 18, 21, 106, 127, 184, 254 

51.  Fuel  for  power 6 

52.  Water  for  power 6 

53.  Lubricants  for  power 6 

54.  Miscellaneous  power-plant  supplies  and  expenses 6, 170 

56.  Power  purchased 11, 43, 84, 198, 199, 227 

58.  Other  operations— Dr 11, 36, 41, 42 

59.  Other  operations— Cr 11,36,41,42,255 

60.  Passenger  conductors,  motormen,  and  traiimien 6, 207, 223 

61.  Freight  and  express  conductors,  motormen,  and  trainmen 6, 207, 223 

62.  Miscellaneous  car-service  employees 84, 91, 98, 113 

63.  Miscellaneous  car-service  expenses 12, 

14, 17, 56, 77, 93, 106, 121, 133, 163, 166, 170, 174, 179, 194, 229, 232, 260 

64.  Station  employees 4,22,165,239 

65.  Station  expenses 62, 97, 165 

66.  Carhouse  employees 93 

67.  Carhouse  expenses 13 

68.  Operation  of  signal  and  interlocking  systems 91, 181 

69.  Operation  of  telephone  and  telegraph  systems 96, 230 

72.  Other  transportation  expenses 83, 97, 194 

General  and  miscellaneous 42, 103 

73.  Salaries  and  expenses  of  general  officers 119, 246 

74.  Salaries  and  expenses  of  general  office  clerks 94,  111 

75.  General  office  supplies  and  expenses 63 

76.  Law  expenses 160, 173 

77.  Relief  department  expenses 16 

79.  Miscellaneous  general  expenses.  16, 75, 96, 106, 128, 142, 150, 151, 175, 176, 177, 209, 230 

80.  Other  operations— Dr  11,36,41,42,59 

81.  Other  operations— Cr 11,36,41,42,59,255 

Undistributed  accounts 35 

82.  Injuries  and  damages 16,35,74,150,151,160,180,210,226 

83.  Insurance 75, 106 

84.  Stationery  and  printing 14, 18, 23, 80, 168, 231 

85.  Store  expenses 10, 34, 51, 59, 94, 196 

86.  Stable  expenses 30,44,59,212 

88.  Rent  of  equipment 19,64,188,199 

O 


APPENDIX  B 


Alphabetical  List  of  Items  of  Expense  in  the  Operation 
of  Electric  Railways 


Through  the  courtesy  of  the  Central  Electric  Accounting  Conference,  this  alphabetical 
Hst  of  items  of  expense  in  the  operation  of  electric  railways  is  published.  This  list  has  not 
been  revised  by  the  Committee  or  officially  approved  by  the  Accountants*  Association.  It  is  a 
verbatim  copy  of  one  published  in  pamphlet  form  by  the  Central  Electric  Accounting  Confer- 
ence and  is  republished  in  this  form  with  the  consent  of  the  Conference. 


Appendix  B 


CENTRAL 

ELECTRIC  ACCOUNTING 

CONFERENCE 


Alphabetical  List  of  Items 
of  Expense 

in  the  operation  of 

ELECTRIC  RAILWAYS 


Classified  according  to  the 

Interstate  Commerce  Commission 


and 


American    Electric    Railway   Accountants*  Association 
Standard  Classification  of  Accounts 

(Reprint) 


Central  Electric  Accounting 
Conference 


1910-1911 


President 

S.  C.  ROGERS 

Treasurer  Mahoning  &  Shenango  Ry.  and  Light  Co.,  Youngstown,  Ohio 

Vice-President 

C.  E.  THOMPSON 

Auditor  Chicago  6c  Milwaukee  Electric  R.  R.  Co.,  Chicago,  111. 

Secretary-  Treasurer 

A.  F.  ELKINS 

Auditor  Columbus,  Delaware  &  Marion  Ry.  Co.,  Columbus,  Ohio 


EXECUTIVE  COMMITTEE 
The  Officers  of  the  Conference  and 

F.  K.  YOUNG 

•  Auditor  Scioto  Valley  Traction  Co.,  Columbus,  Ohio 

E.  L.  KASEMEIER 
Auditor  Ohio  Electric  Ry.  Co.,  Springfield,  Ohio 

A.  J.  LAMB 
Chief  Clerk  Toledo  Rys.  and  Light  Co.,  Toledo,  Ohio 

C.  B.  BAKER 
Auditor  Toledo,   Bowling  Green  &   Southern  Traction  Co.,   Findlay,  Ohio 


The  operations  of  electric  railroads  are  so  diversified 
that  the  compilation  of  a  complete  list  of  items  of 
ordinary  expense  would  be  an  extremely  difficult  task. 
It  is  not  assumed  that  the  following  list  is  complete, 
but  that  it  is  comprehensive  enough  Jor  general  require- 
ments of  clerks  and  others  engaged  in  distributing 
charges  to  the  proper  (operating)  accounts,  when. used 
as  an  auxiliary  to  the  text  of  the  accounts. 

Various  sources  of  information  have  been  freely 
drawn  upon  and  the  list  as  presented  is  a  compilation 
of  similar  lists  previously  prepared  by  other  organiza- 
tions, with  such  condensation  or  amplification  as  has 
been  deemed  desirable. 

The  following  publications  have  been  consulted : 

American  Electric  Railway  Accountants'  Association 
Classification  adopted  as  standard  October  15,  190S. 

Interstate  Commerce  Commission  Classification  of 
Operating  Expenses,  first  issue,  1908. 

Accounting  Bulletin  No.  5,  published  May  1,  1910,  by 
Interstate  Commerce  Commission  as  approved  by  Com- 
mittee of  American  Electric  Railway  Accountants'  Associa- 
tion. 

List  of  Electric  Items  published  April,  1910,  by  Stone 
&  Webster  Management  Association. 


ACCOUNTS. 

Item.  Account  No. 

Superintendent  of  Way  and  Structures 1 

Ballast 2 

Ties 3 

Rails 4 

Rail  Fastenings  and  Joints 5 

Special  Work    6 

Underground  Construction    : .  7 

Roadway  and  Track  Labor 8 

Paving 9 

Miscellaneous  Roadway  and  Track  Expenses 10 

Cleaning  and  Sanding  Track 11 

Removal  of  Snow,  Ice  and  Sand 12 

Tunnels 13 

Elevated  Structures  and  Foundations 14 

Bridges,  Trestles  and  Culverts 15 

Crossings,  Fences,  Cattle  Guards  and  Signs 16 

Signal  and  Interlocking  Systems 17 

Telephone  and  Telegraph   Systems 18 

Other  Miscellaneous  Way  Expenses 19 

Poles  and  Fixtures 20 

Underground  Conduits   21 

Transmission  System    22 

Distribution  System 23 

Miscellaneous  Electric  Line  Expenses 24 

Buildings  and  Structures 25 

Other  Operations  —  Dr., 27 

Other  Operations  —  Cr 28 

Superintendent  of  Equipment 29 

Power  Plant  Equipment 30 

Substation   Equipment    31 

Passenger  and  Combination  Cars 32 

Freight,   Express  and  Mail  Cars 33 

Locomotives 34 

Service  Cars 35 

Electric  Equipment  of  Cars 86 

Electric  Equipment  of  Locomotives 37 

Shop  Machinery'  and  Tools 38 

Shop  Expenses   39 

Horses  and  Vehicles 40 

Other  Miscellaneous  Equipment  Expenses 41 

Other  Operations  —  Dr 43 

Other  Operations  —  Cr 44 

Superintendence  and  Solicitation 45 

Advertising 46 

4 


Item.  Account  No. 

Miscellaneous  Traffic  Expenses 47 

Superintendence  of  Transportation 48 

Power-Plant  Employees   49 

Substation   Employees    50 

Fuel   for   Power 51 

Water  for  Power 52 

Lubricants  for  Power 53 

Miscellaneous  Power-Plant  Supplies  and  Expenses 54 

Substation  Supplies  and  Expenses 55 

Power  Purchased   56 

Power  Exchanged  —  Balance   57 

Other  Operations  —  Dr 58 

Other  Operations  —  Cr 59 

Passenger  Conductors,  Motormen  and  Trainmen 60 

freight  and  Express  Conductors,  Motormen  and  Train- 
men    61 

Miscellaneous  Car-Service  Employees 62 

Miscellaneous  Car-Service  Expenses 63 

Station  Employees   64 

Station  Expenses   65 

Carhouse  Employees   66 

Carhouse  Expenses    67 

Operation  of  Signal  and  Interlocking  Systems 68 

Operation  of  Telephone  and  Telegraph  Systems 69 

Express  and  Freight  Collections  and  Delivery 70 

Loss  and  Damage 71 

Other  Transportation  Expenses 72 

Salaries  and  Expenses  of  General  Officers 73 

Salaries  and  Expenses  of  General  Office  Clerks 74 

General  Office  Supplies  and  Expenses 75 

Law  Expenses   76 

Relief  Department  Expenses 77 

Pensions 78 

Miscellaneous  General  Expenses 79 

Other  Operations  —  Dr 80 

Other  Operations  —  Cr 81 

Injuries  and  Damages 82 

Insurance 83 

Stationery  and  Printing 84 

Store  Expenses  85 

Stable  Expenses   86 

Rent  of  Tracks  and  Terminals , 87 

Rent  of  Equipment 88 

Note. —  Some  items   are  included  in   so   many  accounts 
that  references  to  account  numbers  are  omitted. 


A 

Item.  Account  No. 

Accident  insurance  premiums 83 

Acids   (under  name) 

Adding  mactiines   75 

Addressing  macliines    75 

Adjusters'  expenses  and  salaries 82 

Advertising 4a-7(>-79-82 

Air    compressors    and    storage    tanks     (stationary    in 
sliops  or  car  barns)  — 

Maintenance 3S 

Operation 63 

Air  muffler   32-33-34-35 

Alcohol 

Ammeters   (electric  plant) 22-23-30-31 

Ammonia 

Anchors 14-15-16-20 

Architects 1 

Arc  lights  

Arc  light   carbons 

Arc  light  globes 

Arc  suspension   

Armatures  and  parts 30-31-36-37-38 

Armatures  and  parts    (air  compressors) 32-33-34-35 

Armature  winders    (mechanics) 30-31-36-37-38 

Armature  winders   (mechanics) 

(air  compressors)    32-33-34-35 

Arm  rests  65-75-85 

Asbestos •. 

Asbestos  ribbon    

Ash  convej'ing  machinery    (steam  plant) 30 

Assessments    for    sewer    connections    and    repairs    to 

undergrade  crossings   16 

Assessments   for   street   paving  and   repairs   to   grade 

crossings 16 

Assistant  division  superintendents 48 

Assistant  General  Manager 73 

Attorneys'  expenses  fees,  and  salaries 76-82 

Attractions  for  promoting  travel 46 

Audit  of  general  books 70 

Auditor 73 

Auditor,   assistant    74 

Auditor,  traveling   74 

Automobiles 40 

Automotoneers 36-37 

Awnings 

Axe,  saw,  emergency   (rolling  stock) 63 

Axes    (rolling   stock) 32-33-34-35 

6 


B 

Item.  Account  No. 

Babbitt  metal   

Badges,  employees   

Ballast    (labor   S) 2 

Batteries  for  electric  bells  in  cars 63 

Batteries,  storage  (electric,  plant  or  cars) .  .30-31-3G-37-G3 

Battery   hydrometers    54-55 

Battery   jars    55 

Bearings  for  electric  equipment  of  cars 36-37 

Bedding   (stables)    8fi 

Bell  cord   C3 

Bell   cord   fixtures 32-33-34-35 

Bells    (rolling  stock) 32-33-34-35 

Belt  fixtures    .30-31-3S 

Belt  tighteners    30-31-38 

Belts   (for  machines) 30-31-38 

Bicycles ...     40 

Bill  clerks    04 

Blank   books    84 

Blank   forms    84 

Blankets    (stable)    S6 

Binders    (oflice) 75 

Blacksmiths    (mechanics)    

Blocks,  rubbing   30 

Blotters 84 

Blotting  paper   84 

Blow  torch  burners  and  pai'ts 39 

Blue  Vitriol   17-18-55 

Boilers 17-25-30-38 

Boiler  appliances   17-25-30-38 

Boiler  compound    17-25-38-52 

Boiler  fittings    17-25-30-38 

Boiler  inspection    54 

Boiler  insurance  83 

Boiler  room  employees   (power  plant) 49 

Boiler  settings   17-25-30-38 

Boiler  tube  cleaners 17-25-30-38 

Bolt  ends    

Bolts 

Bonds   (rail  or  track) 23 

Bookkeepers 74 

Books    (blanks)    84 

Books    (law)     76-82 

Boosters    (electric)    30-31 

Borax  39-63 

Boxes  for  lightning  arresters 20-30-31-36-37 

Braces,  cross  arm 18-20 

Braces,  rail    5-23 

7 


Item.  Account  No. 

Brackets 18-20-32 

Brackets,  coat  and  hat 32-33-34-35 

Brackets   for   headlight 32-33-34-35 

Bracket,  retriever 32-33-34-35 

Brakes 32-33-34-35 

Brake  appliances   32-33-34-35 

Brake,  hangers  and  parts 32-33-34-35 

Brake  heads    32-33-34-35 

Brake  shoes  32-33-34-35 

Brasses    (rolling   stock) 32-33-34-35-36-37 

Brass  fixtures   32-33-34-35-36 

Brass  trimmings    (rolling  stock) 32-33-34-35 

Brick 

Bridges 15-16 

Bridge   foremen    15-16 

Bridge  rentals  to  corporations  or  individuals 19 

Bridge  rentals  to  Government  (taxes) 

Bridge  tenders    62 

Bridge  tolls,  to  corporations  or  individuals 19 

Bridge  tolls  to  Government   (taxes) 

Briefs    (law)    76-82 

Brooms,  corn  

Brooms,   stable    86 

Brooms,   track    11-12 

Brush  holders    30-31-38 

Brush  holders  and  parts  (electric  equipment  of  cars)  .36-37 

Brushes,  flue   54 

Brushes,   for  generators 32-33-34-35-36-37-54-55 

Brushes  for  washing  cars 63 

Brushes,  horse    86 

Brushes,   scrubbing    

Brushes,   track    11-12-32-33-34-35 

Buckets 

Buggies 40 

Buggies,  material  or  repair  parts 40 

Builders'  hardware  

Building  material    

Building  permits    25 

Bumpers   (cars) 32-33-34-35 


Cable  construction  for  cable  traction 7 

Cables,   switchboard    17-18-30-31 


Item.  Account  No. 

Calculators,   mechanical    75 

Canals   (for  power  plant) 30 

Candles 

Canvas  or  cluck  for  rolling  stock 32-33-34-35 

Canvassing  and  soliciting 46 

Carbolineum 3-20-23 

Carbons  for  arc  lights 

Carbons  for  headlights 63 

Carbon  paper   84 

Carborundum  wheels    38 

Carpenters 

Cars,  the  term  "  car "  includes  the  car  body 
and  trucks,  electric  bells  and  wiring,  elec- 
tric heaters  and  wiring,  electric  lighting 
and   wiring   and   airbrake   equipment   and 

wiring 32-33-34-35 

Cars,  electric  equipment  includes  the  electric 
motive  equipment  and  wiring  necessary  to 

transfer  current  from  trolley  to  motor 36-37 

Cars,    (rolling  stock) 32-33-34-35 

Cars,  baggage 33 

Cars,  express    33 

Cars,  freight    33 

Cars,   mail    33 

Cars,  maintenance  of  foreign 32-33-34-35 

Cars,   passenger    32 

Cars,   private    32 

Cars,  rents  per  diem  of  foreign 88 

Cars,  salt   35 

Cars,  sand   35 

Cars,  sprinkling    35 

Cars,   supply    35 

Cars,  water 35 

Cars,   work    35 

Car   cleaners    (laborers) 66 

Car  curtains    32-33-34-35 

Car  curtain  fixtures 32-33-34-35 

Carhouse  clerk  whose  duty  is  to  furnish  con- 
ductors with  tickets,  etc.,  and  receive  from 

conductors  their  daily  remittances 48 

Carhouse  employees    66 

Carhouse  foreman   66 

Car  house,  rent  paid  for 67 

Car   inspectors    66 

Car  oilers   66 

Car  placers    66 

Car  service  employees 62 

Car  shifters   66 

Car  steps   32-33-34-35 


Item.  Account  No. 

Car  stove  fireman 66 

Carts 40 

Carts  (material  or  repair  parts) 40 

Cashiers 74 

Cash  stolen  from  safe  provided  by  carrier  for 
deposits  of  conductors  and  agents  receipts 

and  sales    79 

Cattle  guards   16 

Cement 

Chairs  for  rails 5-23 

Chamois  skins  

Charcoal 

Check  plates   32-33-34r-35 

Check  valves   

Chief  engineers,  civil,  electrical  and  mechanical 1-29 

Chimneys  for  headlights 63 

Choke  coils    22-23 

Cinders  for  ballast   (labor  S) 2 

Circuits     (heat,    light,    power)     for    rolling 

stock 32-33-34-35-36-37 

Circuit  breakers    23-30-31-36-37-38 

Cisterns  25 

Claim  agents'  salary  and  expenses 82 

Claim  agents'  assistants,  salary  and  expenses 82 

Clamps  for  welding  rail  joints 5 

Clay  tubes   

Cleaners,  car  66 

Clerks 1-29-45-48-74 

Clincher  ears   23 

Clock  in  dispatchers'  office 48 

Clutches 30-38 

Coal  and  ash  conveyors 30 

Coal  for  heating 63-65-75 

Coal  for  power 51 

Coal  hods   (car  heaters) 63 

Coal  passers    (steam  plant) 49 

Coin  bags   65-75 

Coke  for  heating 39 

Coke  for  welding  rail  Joints 5 

Commutators  and  parts 30-31-32-33-34-35-36-37-38 

Condensers    (steam  plant) 30 

Conductors    (rcv^enue  cars) 60-61 

Conductors'  books    63 

Conductors'   fare  box 63 

Conductors'  lanterns   63 

Conductors'  punches   63 

Conductors,   underground  system 23 

Conduits 

10 


Item.  Account  No. 

Connectors,   wire    23 

Contact  plates    36-^7 

Contact  segments    36-37 

Contact  shoes    (third  rail  system) 36-37 

Contacts,    amount   paid    other    companies    for 
privilege    of    attaching    contacts    to    their 

poles 24 

Contingent  expenses   79 

Controller  and  parts   (rolling  stock) 3(>-37 

Converters,    rotary    31 

Copying   books    84 

Copying  brushes    75 

Copying  cloths    84 

Cord,  bell  03 

Cord,  register    G3 

Cord,  trolley 63 

Coroners'   expenses  and  fees 82 

Cotters 

Counsel,    general    73-76-82 

Couplers,  trail  cars 62 

Coupling  pins    32-33-34-35 

Court  costs   76-82 

Court  records    '. 76-82 

Court  stenographers'  fees 76-82 

Cranes   (steam  plant,  shop,  carhouse) 30-38 

Crews  operating  electric  sweepers 12 

Crews  operating  snow  plows 12 

Crews  operating  work  cars 

Cross-arm  braces   17-18-20 

Cross  arms  for  poles 17-18-20 

Cross  arm  pins 17-18-20 

Crossing  gates   16 

Crossings,  grade  or  highway 16 

Crossings,  flagmen   62 

Crossings,   electric  line 23 

Crossings,  track   ( special  work ) 6 

Cross-overs  track   (special  work) 6 

Crow  bars    ~. 10 

Culverts 15 

Curtains,  window  (for  rolling  stock) 32-33-34-35 

Currycombs 86 

Curve  grease  11 

Curves,  track   (special  work) 6 

(Ordinary  curves  should  be  treated  as  "  rails  " 

and    other    curves    as    "special    work.") 

Cuspidors , 32-38-34-35-65-75 

Cut-out  boxes  and  parts 22-23-30-31-36-37 

11 


D 

Item.  Account  No. 

Damage  claims,  ejectment  from  cars 82 

Damage  claims,  electrolysis   82 

Damage  claims,  stock  killed  or  injured 82 

Damage  claims,  persons  injured  or  killed 82 

Damage  claims,   property    damages 76-82 

Damage  claims,  vehicles  damaged 82 

Damper  regulators   30 

Dams    (power  plant) 30 

Dashers   and   parts 32-33-34-35 

Daters,  agents'    65 

Dating  stamps    (office) 75 

Deflector  plates    36-37 

Deposition  expenses   76-82 

Dispatchers 48 

Diaphragms 32-33-34-35-36-^7 

Dies  for  agents'  daters   65 

Dimmers  for  headlights 63 

Division  engineers   1 

Division  superintendents  48 

Division  superintendents,  assistant 48 

Doctors'  expenses,  fees  and  salaries 82 

Dodgers   (printing)    46 

Donations,   for  attractions 46 

Donations,  other  than  attractions 79 

Door  plates    32-33-34-35 

Door  sheaves  and  connections 32-33-34-35 

Drafting  instruments    1-29 

Draftsmen 1-29 

Drains 

Draught  machinery   30 

Draw  bars  and  parts,  rolling  stock 32-33-34-35 

Drills 10-38 

Drivers,  express   70 

Drivers,   express  helpers 70 

Driveways 25 

Duck  or  canvas  for  rolling  stock 32-33-34-35 

Dumps    ( roadway ) 10 

Dusters  (labor  cleaning  rolling  stock) 66 

Dusters,  feather  39-63-65-75 

Dust  pans   3^63-65-75 

Dynamite 10 

Dynamos 17-18-30-31 

Dynamo  attendants   49 


12 


Item.  Account  No. 

Economizers   (steam  plant) 17-25-30-38 

Electric  heaters,  for  rolling  stock 32-33-34-35 

Electricians    (mechanics)    

Electric   sweepers    35 

Electroliers 

Electrolysis   »2 

Electrolyte 22-23 

Elevator,   freight    25 

Elevator,    passenger    25 

Emery   cloth    

Emery    wheels    38 

Employees   (indexed  by  occupation)    

Employees,  sub-station   50 

Engineers  (chief,  civil  and  electrical) 1-29-73 

Engineers,  chief  of  power  plant 49 

Engineers   (civil,  electrical  and  mechanical) 1-29-49-50 

Engineers   (in  power  plant  or  shop) 39^9 

Engineering   corporation,    fees   paid   for    man- 
aging an  operating  line 73 

Engineers,  division 1 

Engineering  instruments   1-29 

Engines   (steam  plant  or  shop) 17-30-38 

Engine   appliances 17-30-38 

Engine  fixtures  17-30-38 

Engine  foundations    17-30-38 

Engme  parts   17-30-38 

Envelopes 84 

Erasers 84 

Excavations  for  buildings 25 

Expansion  bolts  and  washers 

Expenses,    contingent    79 

Expenses,   deposition    79-82 

Expenses,  storeroom   85 

Expenses,  strike  79 

Express 

Express  drivers   70 

Eyelets    (office)    75 

Eyelet  punches    (office) 75 


F 

Fans,   electric    

Fare  boxes    (cars) 32 

Fare  boxes   (conductors) 63 

Fare  registers    32-63 


13 


Item.  Account  No. 

Feather  dusters    3£^63-65-75 

Feed 86 

Feeder  ears   23 

Feeders,  overhead   22-23 

Feeder  splicers   22-23 

Feeder  terminals    (electric  plant) 30-31 

Feeders,  underground  23 

Fences    (buildings  and  enclosures) 25 

Fences,  park   46 

Fences,  right  of  way 16 

Fences    ( snow,  sand,  hedges) 16 

Fenders  and  parts    (rolling  stock) 32-33-34-35 

Ferry  slips  25 

Fiber,  vulcanized   30-31-32-33-34^35-36-37 

Fiber,    wood    30-31-32-33-34-35-36-37 

Fidelity  bonds,  employees'  premium  on 83 

Fields  and  parts 30-31-36-37 

Field  forces   1 

Field  tape  

Files  

Fire  brick   (steam  plant  or  shop) 30-39 

Fire  buckets 

Fire  clay   25-30-39 

Fire  extinguishers   

Fire  hose  in  building,  replacement  of 25 

Fire  insurance    83 

Firemen   (power  plant) 49 

Firemen    (rolling  stock) 66 

Fish  paper   30-31-32-33-34-35-36-37 

Fish  plates,  track   (rail  fastenings) 5 

Fixtures  for  buildings 25 

Flagmen  at  crossings 62 

Floor  mats  for  cars 63 

Floor  plates    (rolling  stock) 32-33-34-35 

Folders,  printed   46-63 

Foot   rests    32-33-34-35 

Foremen  of  car  houses 66 

Foremen,  general   29 

Forges    (blacksmith   shop) 38 

Formaldehyde 63-65 

Forms,  blank  84 

Foundations   for   buildings 25 

Frames,   motor 36 

Freight 

Freight  elevator   25 

Freight  platforms    25 


U 


Item.  Account  No. 

Friction  tape    

Frogs,  track    (special  work) 6 

Frogs,  trolley   23 

E'uel    (coal,  coke,  kindling) 

Fuel  for  power 51 

Fuel  for  stoves  (rolling  stock) 63 

Fuel  for  stations 65 

Fuller   board    30-31-32-33-34-35-36-37 

Funeral  expenses  82 

FuTnaces    (boilers)    25-30-38 

Fuse,  for  switch  lamps 68 

Fuse,  power  plant 54 

Fuse,    rolling  stock 36-37 

Fuse,  sub  stations 55 

Fuse,  switch  lamps 17 

Fuse,   telephone    17-18-63 


G 

Garnet   paper    

Gas,  fuel  for  power 51 

Gaskets 

Gasoline 

Gates,  crossing   16 

Gate  lifting  gear   (water  power  plant) 30 

Gates   (rolling  stock) 32-33-34-35 

Gates,  terminals  25 

Gauge  cocks   

Gears  (electric  equipment  of  rolling  stock) 36-37 

Gear  cases  and  parts  (rolling  stock) 36-37 

General  foremen   29 

General  manager   73 

General  manager,   assistant 73 

General   solicitor    73 

General  superintendent   73 

Generators  and  parts   (electric  plant) 30 

Generator  tenders   (power  plant) 49 

Glass  

Globes  for  arc  lamps 

Glue  for  rolling  stock 32-33-34-35 

Gongs  for  rolling  stock 32-33-34-35 

Gong  pins  32-33-34-35 

Grab  handles  for  rolling  stock 32-33-34-35 

Grading  for  buildings 25 

Grading  for  track   (labor) 8 


Item.  Account  No. 

Graphite 

Grate  bars  for  furnaces   (steam  plant  or  shop) 30-38 

Grate  lifting  gear 30 

Gravel  for  track 2 

Grease  for  power  plant 53 

Grease  for  rolling  stock 63 

Grease  for   tracks 11 

Grease  for  wagons  and  other  vehicles 86 

Grommets,  for  mail  pouches ^3 

Guards,  cattle  16 

Guardrails,  tracks   6-15 


H 

Hack  saw  blades 39 

Hair  for  car  seats .32-33-^4-35 

Halter  snaps  for  trolley  cord 63 

Hammers 

Hand  bills   46 

Hangers  for  electric  line 22-23 

Hardware    (buildings)    

Harness    (buggy,  cart,  wagon) 40 

Harness   (material  or  repair  parts) 40 

Harness  oils   86 

Hat  checks  G3 

Hauling  of  material 

Hauling  of  salt 12 

Head  gates   (power  plant) 30 

Headlight  carbons   63 

Headlight  globes    63 

Headlights  and  parts    (rolling  stock) 32-33-34-35 

Headlight  tenders    66 

Heat  circuit  for  rolling  stock 32-33-34-35 

Heaters,  electric  for  rolling  stock 32-33-34-35 

Heaters,  feed  water 25-30-38 

Heating  apparatus  for  buildings 25 

Heating  fixtures  for  buildings 25 

Hedges 16 

Hektographs 75 

Helpers,   drivers  express 70 

Hired  power   , 56 

Hoists   (steam  plant,  shop  or  car  house) 30-38 

Horses,  replacement  of 40 

Horse  shoeing  86 

Horse  shoeing  supplies 86 


16 


Item.  Account  No. 

Horse  shoer  86 

Hose 

Hose  nipples   

Hospital  expenses    (persons  injured) 82 

Hostlers 86 

Hot  wells   30 

House  pumps  25 

Plydraulic  jacks    10-38 

Hydrofluoric  acid 32-33-34-35 

Hydrometers,  for  batteries 54-55 


I 

I-beams  for  buildings 25 

Ice  for  ice  water 63 

Impression  books   ; 84 

Impression  paper   84 

Incandescent  lamps   

Incandescent  lamp  fixtures 

Indexes    (office)    84 

Injectors,  steam   17-25-30-38 

Ink 84 

Ink  stands 84 

Inspectors,  motor 66 

Inspectors,   rolling  stock 66 

Inspectors,  secret  63 

Inspectors,   transportation    . . , 48 

Inspectors,  way  and  structures 3-4-5-6-15 

Inspectors,  way  and  structures  expenses 3-4-5-6-15 

Instructors  of  trainmen 48 

Instruments,  drafting  engineering 1-29 

Insulating  material   (rolling  stock) 36-37 

Insulating  pipe  

Insulators,  overhead   17-18-22-23 

Insulators,  section   23 

Insulators,   third  rail 23 

Insulators,  underground  system 23 

Insulators,   underground   trolley 23 

Insurance,  accident   83 

Insurance,  boiler 83 

Insurance,   fire 83 

Intake  pipes    30 

Internal  revenue  stamps 79 

Investigators'  expenses  and  salaries   (damages) 71-82 

Iron 


17 


J 

Item.  Account  No. 

Jacks,  hydraulic   10-38 

Janitors  04-75 

Joints,  track   (not  welded) 5 

Joints,   track    (welded) 5 

Journal  boxes  and  parts 82-33-34-35 


Kerosene  oil    

Kindling  wood   (fuel  for  heating) 

Knives,  planing   ' 38 


Laborers    (indexed  by  occupation) 

Lamp   protectors,    wire. 

Lamps  for  switch 68 

Lamps,  incandescent   

Lamp  tenders    

Lampwick 

Lanterns    (trainmen)    (>3 

Lanterns,  fixtures  and  supplies   (trainmen) 03 

Lathes 38 

Law  books  70-82 

Law  briefs  70-82 

Legal  expenses,  damages 82 

Legal  expenses,  other  than  damages 70 

Legal  papers   70-82 

Lense  and  rings   (headlights) .32-33-34  35 

Lense  and  rings  (switch  and  signal  lamps) 17 

Letter  books    84 

Letter  presses   75 

Level  glasses  for  track  gauge 10 

Lever  operators  at  derailers 08 

Library,  law  books  purchased  for 79 

Life  guards  for  rolling  stock .32-33-34-35 

Light  —  Lanterns,   oil,   wick,   torches,   candles, 
incandescent  lamps,   arc  light  globes  and 

carbons  

Light  circuits  for  rolling  stock 32-33-34-35 


18 


Item.  Account  No. 

Lighting  apparatus  for  buildings 25 

Lighting  fixtures  for  building 25 

Lightning  arresters  and  parts   (line,  electric  plant 

and   rolling  stock) 20-3()-31-3G-37 

Lights  at  crossings  placed  for  thf  convenience  and 

safety  of  the  public 72 

Lime  for  buildings 25 

Line,  circuit  breaker 23 

Linemen 17-18-22-23 

Linoleum 32-33  34-35-65-75 

Linseed  oil   

Locks  

Locks,   switch    17 

Lubricants 11-53-55-63 

Lubricators  for  engines 17-30-38 

Lumber 

Lye 


M 

Machinery,   ash  conveying 30 

Machinery,  coal  conveying 30 

Machinery,   mechanical  draught 17-30-38 

Machinery,   water  power 30 

Machinists    (mechanics)    

Mail  pouches   63 

Manager,  assistant  general 73 

Manager,  general   Y3 

Manhole  covers  for  underground  trolley 7 

Manhole  covers  for  underground  conduits 21 

Manhole  frames  for  underground  trolley 7 

Manhole  frames  for  undergi-ound  conduits 21 

Mast-arms 

Master  car  builders ■. 29 

Master  mechanic  29 

Matches 

Match   lighters    32-33-34-35 

Material  for  buildings 25 

Material   not  otherwise  specified 

Mechanics    (blacksmiths,    carpenters,    painters, 
machinists,  electricians,  armature  winders, 

motor  repairers)    

Mechanical    calculators    75 

Medical   supplies    (damages) 82 

Medicine  for  horses 86 


19 


Item.  Account  No. 

Messengers 75-79 

Metal  polish   

Meters,  water   

Mica   board    30-31-36-37 

Mica  cones  and  collars 3(>-37 

Mimeographs 75 

Mirrors   for   cars 32 

Molds  for  welding  joints 5 

Molasses 39 

Money  tags   84 

Money  wrappers    84 

Mops 

Motormen  (revenue  cars) : 60-61 

Motormen    (service  cars) 

Motor   frames    36-37 

Motor  inspectors   66 

Motormen's  tools    63 

Motor  repairers    17-30-3136-37-38-43 

Motors,  complete  for  rolling  stocks 36-37 

Motors  and  parts  for  shops 38 

Moving  houses,   expense  of  cutting  and  replacing 

wires,  account  of 24 

Mucilage 75 

Mucilage  brushes   75 

Muriatic  acid   39-63-65 

Music  for  promoting  travel 46 

Muslin  for  car  seats 32-33-34-35 


N 

Nails 

Needles,   upholstering    39 

Newspapers 79 

Numbering  machines    (office) 75 

Nurse's  expenses  and  fees   (damages) 82 

Nuts,  for  bolts 

Nut  locks,  for  track   (rail  fastenings) 5 


Office  furniture,  repairs  and  renewals  of 75 

Officers   (indexed  by  titles  of  position) 73 


20 


Item.  Account  No. 

Oil  boxes  for  rolling  stock 32-33-34-35 

Oil  cans 

Oil  for   light    

Oil  for  oiling  roads  11 

Oil,  fuel  for  power 51 

Oil,   lubricating    11-53-55-C3 

Oilers  (rolling  stock) 66 

Oilers    (power  plant) 49-50 

Oilers    (trolley)     66 

Oiling  devices  for  engines 17-30-38 

Oil  paper   (office) 84 

Oxalic  acid  31)-63-65 

Oxide  plates    22-23 


P 

Packing  for  engines 17-30-38 

Painters    (mechanics)     

Painting   material    

Pantasote  for  rolling  stock 32  33-34-35 

Paper    (writing,    wrapping) 75-84 

Paper  baskets   84 

Paper  clips  84 

Paper  cutters    84 

Paper  fasteners  84 

Paper  files    84 

Paper,  garnet  

Paper,  oiled  insulating 

Paper,   toilet    

Paper  weights  84 

Paraffine 

Park  deficit   , 46 

Park  fences   46 

Parks  and  park  property  for  promoting  travel 46 

Passenger   elevators    25 

Patterns  for  castings 

Pavers    (laborers)    9-25 

Paving  in  connection  with  buildings 25 

Paving  in  connection  with  tracks 9 

Paving  material   9 

Pedestals  for  rolling  stock 32  33-34-35 

Pencil  erasers   84 

Pencils 84 

Penholders 84 


21 


Item.  Account  No. 

Pens 84 

Pen  racks  84 

Pen  stocks   30 

Periodicals , 79 

Permits  for  building  alterations 25 

Pickups,   trolley 63 

Pig  iron  for  welding  joints 5 

Pilots  for  movement  of  rolling  stock GO-Gl 

Pilots  for  rolling  stock 32-33-34-35 

Pinions  for  electric  equipment  of  rolling  stock 36-37 

Pins,  air  brakes 32-33-34-35 

Pins,  coupling   32-33-34-35 

Pins,  feeder  glass 20 

Pins,  for  cross  arms 17-18-20 

Pins,   gong 32  33-34-35 

Pipe  covering  (steam  pipe) 

Pipe  fittings,  steam 

Pipes,  drain  

Pipes,  gas   25 

Pipes,   sewer    25 

Pipes,  water  25 

Piping,  steam   

Pits,  in  car  houses  and  shops 25 

Planes '. 

Plaster  

Plates,  door   32-33-34-35 

Plates,  floor   (rolling  stock) 32-33-34-35 

Plates,  oxide   22-23 

Plates,  step    (rolling  stock) 32-33-34-35 

Platform,  freight   25 

Platform,  passenger   25 

Platform   scales    25 

Plows    (roadway)     10 

Plows,  for  underground  trolley  cars 36-37 

Plugs,  for  filling  spike  holes  in  ties 3 

Plumbing 25 

Pokers  for  car  stoves 63 

Pole  fixtures 17-18-20 

Pole  caps  for  iron  poles 17-18-20 

Poles,  iron  or  wood,  electric  line 17-18-20 

Poles  numbering    20 

Pole   steps    20 

Polish 

Porcelain  tubs  

Portable  registers   63 

Porters 62-64-75 

Postage 84 


Item.  •  AccoimtNo. 

Posters  40 

Post  hole  diggers 10 

Power  circuits,  rolling  stock 3G 

Power  plant  labor    (boiler  room,   not  otherwise 

specified)  49 

Power  plant  labor    (engine  room,  not  otherwise 

specified)   49 

Power  plant  fuses 54 

Power  purchased   56 

Premium  on  fidelity  bonds 83 

President 73 

Press  board   30-31-32-33-34-35-36-37 

Press  cloths  84 

Printing    (except   transfers,    tickets,    advertising 

matter,   dodgers,   posters,   handbills,   folders, 

law  books,  law  briefs  and  legal  paper) 84 

Printing,   advertising   matter 46 

Printing  briefs    76-82 

Printing,  dodgers   46 

Printing,  folders  46-63 

Printing,  handbills  46 

Printing,  legal  paper   76-82 

Printing,   posters    46 

Printing,   tickets    46-03 

Printing,  transfers    63 

Privilege  to  cut  timber  near  right  of  way 19 

Pulleys 

Pull  overs   22-23 

Pumps,  house   25 

Pumps,   parks    46 

Pumps,  steam    25-30-38 

Punches,   conductors'    63 

Purchasing  agent   73 

Purifiers,  steam  plants 30 

Putty 


R 

Rachet  dumps,  rolling  stock 35 

Radiators  and  parts,  rolling  stock 32-33-34-35 

Rags 

Rail  bonds,  electric  Ime 23 

Rail  braces,  track   (rail  fastenings) 5-23 

Rail  chairs,  track   (rail  fastenings) 5-23 

Rails,  track   4 


23 


Item.  »  Account  No. 

Rail  tongs   10 

Eattan  for  sweepers 35 

Keceivers   (employees  counting  receipts) 74 

Receivers  appointed  by  court 73 

Receivers,  steam  plant 30 

Reflectors,  head  light 32-33-34-35 

Register  cord   G3 

Register,  portable  fare 63 

Registers,  rent  of  fare 63 

Registers,  stationary  fare 32 

Removal  of  snow 12 

Rent  of  bridges  (private) 19 

Rent  of  bridges    (government) 

Taxes ' 

Rent  of  land  and  buildings   (including  cost  of 

repairing  rented  buildings) 1  29-4G-48-75 

Rent  of  equipment 88 

Rent  of  land  on  which  a  "  Y  "  or  switch  is  located. ...     19 
Rent  of  storage  room   for   track  and  electric 

line  materials   85 

Rent  of  tracks  and  terminals 87 

Rents  paid  city,  county,  state  or  government 

for  the  right  to  operate  ears  on  or  across 

highway  or  bridges  (taxes) 

Rents  paid  for  contacts  on  other  companies' 

poles 24 

Rents  paid  for  privilege  to  operate  over  private 

property 19 

Rents  paid  for  right  of  way  for  pole  line  for 

high  tension  wires    24 

Rent,  telegraph  G9 

Rent,  telephone 69-79 

Repairs  to  drafting  and  engineering  instruments 1-29 

Replacing  horses    40 

Reservoirs   (power  plant)    30 

Resin   39 

Resistance  coils,  headlights    32-33-34-35 

Resistance  coils,  power  plant    30 

Resistance  coils,  rolling  stock    36-37 

Resistance  coils,  sub-stations   31 

Resorts  for  promoting  travel   46 

Rests,  foot    32-^3-34-35 

Retrievers 32-33-34-35 

Rheostats 17-30-31-86-37-38-43 

Rights  of  way  fences   16 

Rivets 

Roadmasters 1 

24 


Item.  Account  No. 

Rolling  stock   32-33-34-35 

llolling  stock,  couplers    (labor  62) 32-33  34-35 

Rolling  stock,  curtain  fixtures 32-33-34-35 

Rolling  stock,   curtains 32-33-34-35 

Rolling    stock    seats    32-33^4-35 

Rolling  stock  seat  coverings 32-33-34-35 

Rolling  stock  seat  fixtures  32-33-34-35 

Rolling  stock  signs    (portable) C3 

Rolling  stock  signs    (stationary ) 32-33-34-35 

Rolling  stock  sign  fixtures    32-33-34-35 

Rolling  stock  springs    32-33-34-35 

Rolling  stock  steps    32-33-34-35 

Rolling  stock  stoves    32-33-34-35 

Rolling  stock  stove  fixtures   32-33-34-35 

Rolling   stock   wiring    32-33  34-35-3G-37 

Roofing  material    

Rope  drive  idlers    30-38 

Rope  drive  sheaves    30-38 

Rope   trolley    63 

Rotary    converters    31 

Rubber   bands    84 

Rubber  stamps   84 

Rubbing  blocks 39 

Rulers   84 

Run  off s  6 


Safety   valves    17-30-38 

Sal  ammoniac   24-39 

Salaries   (indexed  by  title  or  position) 

Sal  soda 39 

Salt 12 

Sand,  for  track 11 

Sand  boxes  attached  to  rolling  stock 32-33-34-35 

Sand  cars  35 

Sand  driers  and  parts   38 

Sand  fences    16 

Sand  paper  

Sash  cord 

Sash  lifts,  pulls,  springs,  etc 32-33-34-35 

Saw  and  axe,  emergency  (rolling  stock) 63 

Saws    

Scales,  platform   25 

Scrap  books 84 


25 


Item.  Account  No. 

Screeus,  wire   (for  buildings) 25 

Screens,  wire   (for  rolling  stock) 32-33-34-35 

Screws 

Scrubs,  car  39 

Sealing  wax    G5-75-79 

Seals   05-75-79 

Sea  moss  for  ear  seats  32-33-34-35 

Seat  castings  32-33-34-35 

Seat  coverings  for  rolling  stock    32-33-34-35 

Seat  fixtures  for  rolling  stock    32-33-34-35 

Seats  for  rolling  stock   32-33-34-35 

Secretary 73 

Secret  inspection 63 

Section  insulators    23 

Section  switclies  17-22-23 

Separators    (steam  plant) 17-30-38 

Sewer  comiections  for  steam  plant 25 

Sewer  connections  for  underground  trolley 7 

Sewers  for  buildings    25 

Sewer  traps  for  underground  ti'olley 7 

Shafting  for  steam  plant  or  shop  30-38 

Shafts  for  motors   17-30-31-3G-37-38-43 

Shakers  for  rolling  stock  stoves  63 

Shears  for  oflBce  84 

Sheaves  and  connections,  for  doors 32-33-34r-35 

Shellac 

Shelving  for  buildings   25 

Shifting  trucks 32^-33-34-35 

Shingles   25 

Shipping  tags 63 

Shipping  tickets 63 

Shorthand   books    ;     84 

Shovels  for  rolling  stock  stoA-es 63 

Sprinkling  cans   

Shovels  for  removal  of  snow   12 

Shovels   for  track   cleaning    11-12 

Sidewalks   25 

Signals  and  signalling  apparatus 16-17 

Signs,  portable  car,  for  advertising  purposes 46 

Signs,  portable  car,  to  indicate  destination 63 

Signs,  stationary,  for  rolling  stock 32-33-34-35 

Slate  

Sleeving    

Slot  rails  for  underground  trolley   7 

Sluiceways 30 

Smoke  flues   17-25-30-38 

Snow  fences 16 

Snow  plows  35 

26 


Item.  Account  No. 

Snow  plow  crews 12 

Snow,  removal  of  12 

Snow  scrapers,  portable 32-33-34-35 

Snow  sheds,  maintenance  ami  cost  of  removal  and  plac- 
ing  of   portable 12 

Snow  sliovelers 12 

Snow  sleds 40 

Snow  sweepers,  rolling  stock    35 

Soap 

Socket,  flag  staff    32-33-34-35 

Soda,  sal   39 

Soldering  paste  22-23-38 

Soldering  salts    22-23-38 

Solicitors,  general    76-82 

Spark  coils  32-33-34-35-30-37 

Spike  pullers 10 

Spikes 5 

Spikes,  tie  dating  3 

Splicers,  feeder  23 

Splicers,   trolley    23 

Sponge  cups  for  office 84 

Sponges  

Spools,  transom  32-33-34-35 

Springs,  truck  32-33-34-35 

Sprinkling  cars   35 

Sprinkling  streets  (oil  or  water) 11 

Sprinkling  tracks   (oil  or  water) 11 

Stablemen 86 

Stacks,  steam  plant  or  shop  25-30-38 

Stamped  envelopes   84 

Stamps 84 

Stamps,  internal  revenue 79 

Starters 48 

Station  employees    64 

Station   wiring 30-31-38 

Steam  fittings 25-30-38 

Steel 

Steel  wool  

Stencil  brushes  39 

Stencils,  lettering  rolling  stock 39 

Stenographers 1-29-45-46-48-74 

Stenographic  books   84 

Step  plates    (rolling  stock) 32-33-34-35 

Step  rubber   32-33-34-35 

Steps,  car  32-33-34-35 

Steps,  pole   20 

Stokers,  mechanical   30 

Stone  

27 


Item.  Account  No. 

Stools,  camp  for  rolling  stock 63 

Storage  batteries  for  electric  plant 30-31 

Storage  batteries  for  rolling  stock   36-37 

Storekeepers 85 

Storeroom  clerks    85 

Storeroom  employees   85 

Storeroom  expenses   85 

Stove  blacking 63-65 

Stove  fixtures,  rolling  stock  63 

Stoves  for  rolling  stock  32-33-34-35 

Stoves  for  stations  65 

Stove  polish  63-65 

Street  oiling    11 

Subscriptions 46-79 

Subscriptions,  electric  railway  periodicals 79 

Sub-station  employees  50 

Sub-station  employees   (when  acting  as  agent) 50-64 

Subways 13-25 

Sulphur 39-63-65 

Superintendence 1-29-45-48 

Superintendent,  assistant  division   48 

Superintendent,  building  1 

Superintendent,   division    48 

Superintendent,  elevated  lines  1 

Superintendent,  general   73 

Superintendent,   rolling  stock    29 

Surgeons,    expenses,    fees   and   salaries 82 

Surgical  supplies  82 

Suspensions  for  electric  lines 17-18-22-23 

Sweeper  crews 11-12 

Sweepers,   electric    35 

Sweepers,  shop   39 

Switches,  electric  plant  30-31 

Switches,  overhead,  electric  line 17-1S-22-23 

Switches,  track    (special  work) 6 

Switches,  underground  system  23 

Switchboard,   apparatus    17-25-30-31-38 

Switchboard,  electric  plant 30-31 

Switchboard  tenders   40-50 

Switchboard    wiring    17-25-30-31-38 

Switch  lamp  fuse  blocks   17 

Switch  lamp  fuses   17 

Switch  locks  17 

Switch  mates,  track   (special  work) 6 

Switchmen 62 

Switch  tenders   62 

Scythes 10 

28 


T 

Item.  Account  No. 

Tail-race   30 

Tanks   (steam  plant)    30 

Tape  Insulating  

Teamsters 

Telegrams 79 

Telegraph,  rent  of  69-79 

Telephone,  rent  of  69-79 

Telephone   service    69-79 

Telegraph  service,  private  system 18-69 

Telephone  service,  private  system  18-69 

Tension  springs 

Terminals,  feeder  30-31 

Terminals  for  electric  equipment  of  rolling  stock ....  36-37 

Terminals  for  electric  line 22-23 

Testing  instruments    22-23 

Thermometers,  floating  dairy 54-55 

Thimbles    (upholstering,  etc.)    39 

Third  rail  23 

Third  rail  braces   23 

Third  rail  fixtures   23 

Third  rail  supports  23 

Thread    

Thrust  bearings    30 

Tickets,  printing  of  46-63 

Tie  dating  spikes  3 

Tie  plates    (rail  fastenings)    5 

Tie  rods  (rail  fastenings) 5 

Ties 3 

Timekeepers 

Tissue  paper    (impression  book)    84 

Toilet  paper 

Tolls,  bridge   (government)    (taxes) 

Tolls,    bridge     (private) 19 

Tongs,   rail 10 

Tools,  motormen's    63 

Tools,  hand  

Tools,  shop  38 

Torches 

Torpedoes 63 

Towels 65-75 

Towel  service 65-75 

Tower  wagon 40 

Track  brooms   11-12 

Track  brushes  11-12-32-33-34-35 

Track  cleaners    11 

Track  foremen 1 

29 


Item.  Account  No. 

Track  rail  bonds   23 

Traffic,  superintendence  45 

Trail  car  couplers   02 

Trainmaster 48 

Trainmen  killed,  burial  expenses  and  damages 82 

Transfer  agents    62 

Transfer  agents,  capital  stock 73 

Transfers,  printing  of 63 

Transformers    (electric  plant)    30-31 

Transom  pivots 32-33-34-35 

Transom  spools    32-33-34-35 

Traveling  auditors 74 

Traveling  expenses  of  general  officers  and  assistants . .  73-74 

Treasurer   73 

Trestles  , 15-16 

Trolley  approaches    23 

Trolley  bases  36-37 

Trolley  cross  overs 23 

Trolley  forks   36-37 

Trolley  frogs 23 

Trolley  keys 23 

Trolley  pickups  63 

Trolley  poles,  electric  line 20 

Trolley  poles,  rolling  stock  36-37 

Trolley  rope 63 

Trolley  splicers  23 

Trolley  switches  23 

Trolley  tenders  (revenue  cars)    62 

Trolley  tenders   (work  cars)    

Trolley  wheels  and  parts  36-37 

Trucks  for  rolling  stock    32-33-34-35 

Truck  frames  and  parts  for  rolling  stock 32-33  34r-35 

Trucks,  shifting   32-33-34-35 

Truck  springs    ' 32-33-34-35 

Tul>es,  clay 

Tubes,  insulating   

Tubes,  i)orcelain  

Tunnels  13 

Turbines 30 

Turbine  cases   30 

Turbine  steps 30 

Turn  buckles  

Turn  outs,  track  (special  work ) 6 

Turpentine 

Truss  rods   32-33-34-35 

Twine,  office  84 

Typewriters  and  typewriter  supplies 1-29-45-48-75 

30 


u 

Item.  Account  No. 

Underground  braces 23 

Underground  contact  rails 23 

Underground  fixtures   23 

Underground  supports 23 

Undertaker,  expenses  and  fees  ol" 82 

Uniforms 40-48-63 


Varnish 

Vaseline 

Vehicles -. 40 

Ventilating  apparatus  and  fixtures 13-25-32-33-34:-35 

Veterinarian 86 

Vice  president  73 

Vulcanized  fiber   30-31-32-36-37 


w 


Wages    (indexed  by  occupation) 

Wages  paid  employees  while  sick 79 

Wages  paid  trainmen  or  other  employees  in- 
jured while  on  duty 82 

Wagons   40 

Wagons,   tower    40 

Walks 25 

Washers 

Waste 

Waste  baskets  84 

Waste  cans 

Watchmen 39-62-85 

Water   

Water  cars  35 

Water  barrels  

Water  connections  

Water  coolers 30-31 

Water  dippers  

Water  for  power  52 

Water  for  operating  water  power  plant 52 

Water  gauge  glasses  39-54 

Water  meters    30-31 


31 


Item.  Account  No. 

Water  pails 

Water  power  machinery 30 

Water  racks 30 

Water  tenders  for  steam  plant  49 

Water  tenders  for  water  power  plants 49 

Water  wheels 30 

Water  wheel  connections 30 

Watt  meters 30-31 

Weed  killer,  labor  8 

Weed  killer,  material  10 

Welding  compound   5-6-39 

Wells 25-4^-52-65 

Wheel  gate  gear   (water  power  plant) 30 

Wheel  gates  (water  power  plant) 30 

Wheel  house   (water  power  plant) . • 30 

Wheel  pit  (water  power  plant) 30 

Wheels  for  rolling  stock   82-33-34-35 

Wheels,  trolley   36-37 

White   lead    

Wire  connections 22-23 

Wire  for  buildings    25 

Wire,  feed    22-23 

Wire,    guard 22-23 

Wire,  magnet 

Wire  screens  for  buildings 25 

Wire  screens  for  rolling  stock 32-33-34-35 

Wire,  span   22-23 

Wire  strain 22-23 

Wire,  supplementary  23 

Wire,  trolley   23 

Wiring,   rolling  stock   32-33-34-35-36-37 

Witnesses,  expenses  and  fees  of 76-82 

Wood    fiber    80-31-32-33-34-35-36-37 

Woodwork  for  buildings   25 

Woodwork  for  rolling  stock  32-33-34-35 

Wool,  steel  

Work  car  crews 

Wrappers,    coin 84 

Wrapping   paper 

Wrecking  expenses 72 

Wrenches,  high  insulator  tie 24 

Wrenches,  straight  line  hanger  24 


y 

Yokes  for  underground  trolley 7 

32 


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